Planning Tax in France: Taxe d’Aménagement

The taxe d’aménagement is a planning tax in France that takes some people by surprise. Anybody submitting a demand for any planning authorisation, be it a permis de construire or déclaration préalable, needs to be aware of this tax. It is only applied to applications that are approved, but all approved applications will be subject to the tax.

In 2012, the Taxe d’Amenagement replaced all of these previous taxes:

• taxe locale d’équipement(TLE); local authority tax.
  • taxe départementale des espaces naturels sensibles (TDENS); departmental conservation tax.
  • taxe pour le financement des conseils d’architecture, d’urbanisme et de l’environnement (TDCAUE); tax to finance all local planning agencies.
  • taxe complémentaire à la TLE en Île-de-France (TC-TLE). Supplementary tax for Île-de-France (Paris and environs)

Note that some notaires and or immobilières may still refer to these, but they no longer apply – instead, the “catch-all” tax is the Taxe d’Amenagement.

This French building tax is applied to all activities of building (new construction, reconstruction or extension) that require permission to build, be that a full permis de construire or aménagement, or a déclaration préalable. The tax is levied on the day of the granting of the authorisation, or notification of non-opposition of a declaration, at the rates current on that date.

The taxe d’aménagement is collected by the office d’împots and is composed of a combination of amounts levied by agencies at local, regional and national levels. Each amount levied is decided by officials at the respective level and is expressed as a percentage of a set amount. This set amount or “standard value” is decided at national government level and takes into account the level of activity within the construction industry.

How the Taxe d’Amenagement is Calculated

The amounts for 2021 are (standard values for construction are expressed in m²):

€767 per square metre (€ 870 in Île-de-France).

For other situations, the method of calculating the standard value is different:

Tent site, caravan and mobile home leisure: € 3,000 per location (campground or natural area)
Residential light leisure (HLL): € 10,000 per location,
Swimming Pool: € 200 per m²,
Wind turbines over 12 m high: € 3,000 per wind turbine
Photovoltaic panels (solar panels for electricity production) fixed to the ground: 10 € per m² panel surface (thermal solar panels, which generate heat, are not taxed)
Outdoor parking area: from € 2,000 to € 5,000 per site (by decision of the local authority).

The amount of tax is calculated using the following formula:

“Standard value” (except for some fixed value adjustments)

X

Taxable surface in square meters (land or building)

X  

rate set by the local authority

This site has a simulator to gauge the amounts applicable for any works that are liable for this taxation.

How the Taxe d’Aménagement is Paid

The tax is payable in two parts. The first instalment after 12 months, and the second instalment 12 months later. For amounts up to €1,500, only one payment is made after 12 months.

As with all things French, the individual’s situation will be a determining factor, and an early conversation with local authorities is advised to ascertain what the local rules and rates apply to the personal situation. The local Mairie and/or planning office (DDT) should be able to provide up to date information regarding the local values that apply for the calculation of this tax and if any exonerations or exemptions can be applied to the individual circumstance.

In conclusion, the taxe d’aménagement is a tax and, therefore, like all other taxes, it cannot be avoided. A bit of prior notification followed by research may mean that it does not come as a surprise and will soften the shock to the system.

Whether you’re converting an old French farmhouse, planning a new build property, or getting creative with a DIY venture – FrenchEntrée’s Essential Reading articles have all the need-to-know information to ensure your renovation project is a success. For further assistance or professional advice on your building or renovation plans, get in touch with one of our trusted partners.