Planning tax in France ©Beeboys

 

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.

Old system

Up until January 2012 the local, regional and national planning authorities were funded by a myriad of taxes imposed by various agencies. In 2102 a new tax replaced the likes of all 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)

The new “catch-all” tax was thereafter called the Taxe d’Amenagement.

Taxe d’aménagement

This 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 si 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.

Calculation

The amounts for 2015 are (standard values for construction are expressed in m²):

€705 per square metre (€ 799 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,
Pool: € 200 per m²,
Wind turbines over 12 m high: € 3,000 per wind turbine
Photovoltaic panel (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:

Taxable surface (land or building)

X

standard value (except for some fixed value adjustments)

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.

Payment

The tax is payable in two parts. The first installment 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 individuals situation will be a determinant 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 others taxes, that 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.


The information in this article is provided for informational purposes and does not constitute legal, professional or financial advice. We encourage you to seek the advice of a relevant professional before acting on any of this information. Any links to other sites are provided as sources and assistance, and are not intended as an endorsement.