As every year, the scales of the development tax, linked to the construction cost index, have been updated. And as one would expect with the jump in the cost of construction in recent months, the increase is spectacular for 2022: around + 7% compared to only + 1.1% in 2021 and + 0.7% in 2020 .
The annual reference values per m² of surface area, defined by a decree published this Thursday in the official journal, go from 767 € to 820 € per m² in the provinces for the year 2022. For Île-de-France, the price jumped from € 870 to € 929 per m².
The amount of the development tax will therefore increase by at least 7% from 1 January 2022 and perhaps even more for the municipalities which have decided in parallel to increase their rate which must be between 1% and 5%. of the taxable base.
A tax with a very broad scope
The development tax is a local tax that applies to construction, reconstruction, development or expansion of buildings. It is collected when a building permit is issued or when a prior declaration of work is filed. In the case of individuals, it concerns the main house and its outbuildings (including garden sheds depending on their surface). By its nature, the development tax is of course not a recurring tax like the property tax: it is therefore only due once.
Calculation of tax
The tax concerns buildings of more than 5 m² with a ceiling height greater than or equal to 1.80 meters, including attics and cellars. A small garden shed of 4 m² will therefore not be imposed. An uncovered (terrace) or partially enclosed (arbor) installation is not covered either.
Reference values are set each year for the Paris region and the province (see above). The calculation is then made by multiplying the area (in m²) by the reference value and by applying to the result the rates voted by the municipality and by the department. The municipal rate must be between 1% and 5%. As for the departmental share, it must not exceed 2.5%.
Special cases
Several exceptions are to be taken into account concerning this calculation according to the surface. For a main dwelling, the first 100 m² benefit from a reduction of 50%.
In addition, various arrangements are subject to special treatment with specific taxation. This is the case for swimming pools of more than 10 m². The reference value here is 200 € per m². For outdoor parking spaces, the base ranges from 2,000 to 5,000 € per space. For ground-based solar panels (photovoltaic panels on the roof are not taxable), € 10 is applied per m² of panel surface area.
Since 2014, the municipalities can decide not to apply the development tax to garden shelters with an area greater than 5 m².
to know
You must prepare your development tax return when filing the building or planning permit or the prior declaration. The development tax notice is sent to the taxpayer within 6 months of the issuance of the building or development authorization. If the amount of your development tax is greater than € 1,500, you can pay it in two installments.