In place since March 1, 2012, the development tax, more familiarly called garden shed tax, increases by 3.2% in 2024, after a record increase in 2023.
Bad news for owners subject to the development tax in 2024 for a garden shed, a swimming pool or even a parking lot. Indeed, after an increase of 8% in 2023, the value of this tax will increase further in 2024, by 3.2%.
Thus, for the period from January 1 to December 31, 2024, the values applied in the calculation of the development tax are 914euros per m2 outside of le-de-France (compared to 886 euros in 2023) and 1036 euros for municipalities located in le-de-France (compared to 1004 euros last year). The fixed value of swimming pools is fixed at 258 euros per m2, and the fixed value of parking areas is fixed at 3000 euros per location.
A possible exemption in certain cases
As a reminder, this local tax, which is only due once certain construction work is carried out, is collected by the municipality, the department and, in Ile-de-France only, by the region. The calculation method is as follows: based on the number of square meters of your construction, the value specified above is then multiplied by the rates voted by local authorities, namely the municipal (or intercommunal), departmental rate, and therefore regional, in the case of Ile-de-France.
The development tax title is sent to the taxpayer within 90 days following completion of the work. If the amount is greater than 1500 euros, it is possible to pay it in two installments.
Good news though. As recalled the minister of the economy, certain exemptions are provided for by the Town Planning Code. Small garden sheds or any other constructions with an area less than or equal to 5m2 (or a ceiling height of less than 1.80m) not subject to prior declaration or building permit are thus exempt.
The owner will not have to pay anything either in the case of an identical reconstruction of a building destroyed less than 10 years ago following a disaster. This also concerns constructions and developments prescribed by a risk prevention plan under certain conditions.