New construction, garage, swimming pool...: what effect on local taxes?

Verified 13 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Swimming pool, garage, veranda, etc., any new construction increases the value of your home and therefore the amount of your local taxes. You have to declare it.

A new construction increases the rental value which is used to calculate property tax and the second home tax.

Any new construction is affected if it is impossible to move it without demolishing it (it is said to be fixed to the ground in perpetuity).

This is the case in particular for the following constructions:

  • Terrace
  • Swimming pool
  • Veranda
  • Garden shelter
  • Garage
  • Extra room

Example :

A swimming pool, whether buried, semi-buried or above ground, is affected if it cannot be moved without demolishing it.

You must declare the new construction not later than 90 days after completion of the work.

You have to make your online declaration, under the heading ‘Real estate:

Taxes: access your Special Space

You must declare the new construction using the following form:

Change in the consistency or use of built and non-built properties (Declaration No 6704)

File your return with the property tax center at the construction site not later than 90 days after completion of the work :

Who shall I contact

Example :

For a pool, enter the tax elements, such as: completion date, pool characteristics, pool area.

Filing the return within 90 days may allow you to obtain a exemption from property tax of this new construction for 2 years.

You have to make your online declaration, under the heading ‘Real estate:

Taxes: access your Special Space

You must declare the new construction using the following form:

Model Declaration H1 - Detached house and other isolated detached construction

Send your return to property tax centre place of construction:

Who shall I contact

Please note

If the tax authorities detect an undeclared construction (swimming pool for example), they send you an email inviting you to regularize your situation. In that case, you have 30 days from the receipt of the email to make your declaration.

Who can help me?

Find who can answer your questions in your region

  • Land and cadastre tax center

  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price