Development tax (TA)
Verified 31 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
You have obtained a building permit and you are looking for information on the development tax you have to pay? We bring you the information on its application, its calculation and the steps to be carried out.
General case
For which works is the development tax payable?
The development tax is charged for the following operations:
- Construction, reconstruction and expansion of a building
- Fitting-out or installation (e.g. outdoor parking, swimming pool, wind turbine, campsites)
- Change of destination from exempt premises to taxable premises (e.g. converting agricultural premises into housing).
It is payable following a city planning authorization:
The tax is also payable in case of construction or development without authorization or in breach of the authorization granted.
Who has to pay the development tax?
You have to pay the tax if you are in one of the following situations:
- Beneficiary of the authorization to construct or develop
- Responsible for illegal construction
- Beneficiary of the transfer of an authorization.
Who collects the development tax?
The development tax is composed of a municipal share and a departmental share which are paid to the General Directorate of Public Finance (DGFIP). The tax department then returns it to the municipality and department concerned.
A taxable value is assigned to your project.
Percentages (communal rate, departmental rate) are applied to the defined value. The sum of the results obtained gives the amount of the development tax.
What is the applicable rate?
The annual rate of the municipal share may vary by 1% to 5%. It can reach up to 20% in certain sectors.
The annual rate of the departmental share is the same for the entire department. It is fixed at 2.5% at the most.
Depending on the case, the tax shall be payable at the rate applicable on one of the following dates:
- Issue of the building permit or to arrange
- Issue of the amending permit
- Date of a implied permit to build or develop
- Decision not to oppose a prior declaration
- Minutes recording the completion of constructions carried out without authorization or in breach.
What is the method of calculation according to the nature of the project?
The development tax is calculated differently depending on your project:
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Construction project
To calculate the tax on a construction, the following data are taken into account:
- Number of m² of taxable area
- Value per m² fixed for the year (in 2025, it is €930)
- Municipal tax rate (variable per municipality and year)
- Departmental rate (variable by department and year).
The formula is:
(taxable area x flat rate x communal or intercommunal rate) + (taxable area x flat rate x departmental rate)
Example :
You would like to know the development tax to be paid for a construction of a 50 m² area close, covered, under a ceiling height greater than 1 m 80:
You multiply the number of m2 (50) by the value in m2 (€930):
50X €930 = 46,500
You multiply this result by the percentage decided by your municipality (communal rate) and by the percentage decided by your department (departmental rate).
If a communal rate of 3% and departmental rate of 2.5%, one obtains:
€46,500 X 3% = €1,395
€46,500 X 2.5% = €1,162
The sum of these two results gives the amount of the tax: €1,395 +€1,162= €2,557.
The fixed value of each m² of taxable area shall be reviewed annually on the basis ofCCI: titleContent . In 2025, it is €930.
FYI
A pergola, an arbor or a terrace are not taxable, because they are not closed and covered. On the other hand, a garden shed or a closed and covered veranda are taxable.
Development or installation project
The taxable value of your project is calculated as:
- or per unit (tent space, parking space, wind turbine...),
- or per m² of area (swimming pool, photovoltaic panel...).
The percentages (rates) for the municipality and the department are applied to this value.
The sum of these 2 results constitutes the amount of the tax.
Type of fitting-out or installation | Lump-sum value |
|---|---|
Tent pitch, caravan and mobile recreational residence on a campground or natural camping area | €3,000 by location |
Light-weight recreational dwelling | €10,000 by location |
Swimming pool | €262 per m² |
Wind turbine over 12 m | €3,000 by wind turbine |
Ground-mounted photovoltaic panel | €10 per m² of panel area |
Outdoor parking area | From €3,052 to €6,105 by location (as decided by the local authority) |
Example :
You would like to know the fitting-out fee to be paid for the fitting-out of 2 outdoor parking spaces:
If you take, for example, a €3,052 as a flat-rate value per place decided by the municipality
You multiply the number of parking spaces by €3,052 either:
€3,052 X 2 = €6,104
You must then multiply this result by the percentage decided by your municipality (communal rate) and by the percentage decided by your department (departmental rate).
If a communal rate of 3% and departmental rate of 2.5%, one obtains:
€6,104X 3% = €183
€6,104 X 2.5% = €152
The sum of these 2 results gives the amount of the tax: €183 +€152 = €335
Please note
Solar thermal panels, which produce heat, and parking areas for 2 wheels are not taxed.
Certain types of construction and fittings may be the subject of deductions or the following exemptions:
- Abatement of 50%on the flat-rate value
- Automatic and permanent exemption
- Optional exemption: local and regional authorities may exempt, in whole or in part, certain buildings of the municipal or departmental part.
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Abatement
A reduction of 50% shall be applied to the standard values in the following cases:
- On the first 100 m² of a main residence and its annexes
- Accommodation or accommodation assisted
- Premises for industrial or artisanal use and their annexes
- Warehouses and sheds not open to the public which are commercially operated
- Covered parking lots that are commercially operated.
Automatic and permanent exemptions
Construction up to 5 m²
Any construction whose surface area is less than or equal to 5 m² is exempt from VAT.
Reconstruction
Identical reconstruction of a building destroyed or demolished for less than 10 years
The identical reconstruction of a building destroyed or demolished for less than 10 years is exempt from VAT.
The original construction must have been authorized.
The exterior appearance of the reconstructed building must be identical and must be the same destination that the building destroyed.
Disaster recovery
The reconstruction of damaged premises on the same site is exempt from TA. The new building must have a floor area equal to the old one. Adjustments may be made to comply with changes in city planning rules.
The disaster recovery of a building of the same nature on another plot is exempt from TA.
The original land must be recognized as extremely dangerous and classified as unconstructible.
Warning
You must justify that the compensation paid for damages does not include the amount of the development tax normally payable on reconstructions.
Agricultural holding or cooperative
On agricultural holdings and cooperatives, the following buildings are exempt from VAT:
- Production greenhouse
- Premises for the production and storage of products for agricultural use
- Premises to house crops, animals and agricultural equipment
- Premises for processing and packaging farm products.
Equestrian center
The surface of a room used for equestrian activities (rides and storage rooms) is exempt from VAT.
The surfaces of reception buildings, office premises and all surfaces where a commercial activity takes place (club house, restaurant room) are taxed.
Social housing
Housing or social housing financed by a government-assisted rental loan (PLA-I) and very social rental housing (LLTS) in the Dom are exempt from VAT.
Development prescribed by a risk prevention plan (RPP)
A layout prescribed by a PPR or Technology PPRs or a Mining RPP is exempt from VAT.
Special area and perimeter
A construction or development carried out in a particular area or perimeter is exempt from the municipal or intercommunal share of the TA. The departmental share remains to be paid.
These areas or perimeters are:
- Perimeteroperation of national interest (ISO)
- Perimeter of urban partnership project (PUP)
- Collaborative Development Area (CAA).
Public service
A construction used for a public service or a public utility is exempt from VAT.
Vertically integrated parking areas
Ancillary surfaces for parking purposes, which are laid out below or above buildings or integrated into the building in a vertical plane, are exempt from VAT.
Optional exemptions
Social housing
Housing or social housing financed by a State-assisted rental loan (PLUS, PSLA, PLS) and in the Dom (LLTS, LES) may be exempted from all or part of the TA according to the decisions made by the local and regional authorities.
Construction with a Zero Rate Loan (PTZ)
Every local authority may decide to grant partial or total exemption from its share of the surface of a main residential premises financed by a PTZ, up to 50% of the surface beyond the 100 first m².
Industrial or artisanal construction
Every local authority may decide to exempt partially or totally on its part the surface of a room for industrial or craft use.
Other constructions
Every local authority may decide to exempt in whole or in part the following buildings:
- Listed building as a historical monument or entered in supplementary inventory
- Retail trade with a sales area of less than 400 m²
- Nursing home
- Buildings and facilities on a site which has been decontaminated and rehabilitated following the closure of an installation classified as an application to the environmental code or in a sector where there is a risk of soil pollution
- Garden shelter, dovecote, dovecote and garden greenhouse for non-professional use with a surface area of 20 m² or less, subject to prior declaration.
The terms and conditions for reporting and paying the fee vary if your application for city planning authorization has been filed before or after 1er september 2022.
The amount and method of calculation remain unchanged.
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Deposit of your city planning authorization before September 1, 2022
The declaration of the elements necessary for the calculation of the development tax was made in the request for authorization that you sent to the City Hall:
- Building or development permits
- Modifying building permit
- Prior declaration of works.
You will receive the notice of the tax payable within 6 months from the date of the building authorization granted to you.
Where the amount of tax is less than €1,500, you must pay it 12 months after the authorization is issued.
If it exceeds €1,500, the amount shall be divided into 2 equal parts.
You receive the first payment request 12 months from the date of authorization.
The second half is requested from you 24 months from the date of authorization.
Deposit of your city planning authorization since September 1, 2022
You report and pay the tax on different dates, if the floor area of your project is less than 5,000 m2 or if it is 5 000 m or more2 :
Project with a floor area of less than 5,000 m²
You declare the elements necessary for the calculation of the development tax, within 90 days the completion of your work in the fiscal sense, from your secure space on the tax site under the heading “managing my real estate”.
You can also submit this information to your property tax office using a return form:
Declaration of accommodation: Development tax - Preventive archeology tax
Where the amount of tax is less than €1,500, you receive a one-time payment request from 90 days after the completion date of the work.
If it exceeds €1,500, it shall be divided into 2 equal parts. You will receive the collection documents within the following time limits:
- From 90 days from the date of completion of your work
- 6 months after 1re request.
Project with a floor area of 5,000 m² or more
You declare the elements necessary to calculate the development tax from your secure space on the tax site under the heading “managing my real estate” within 7 months after authorization.
You can also submit this information to your property tax department using a form:
Declaration of accommodation: Development tax - Preventive archeology tax
From the issuance of the authorization, you have 2 installments of the tax to pay on the following dates:
- 9e month: 50% of the tax
- 18e month: 35% of the tax.
They are deducted from the final amount of the development tax due.
In Île-de-France
For which works is the development tax payable?
The development tax is charged for the following operations:
- Construction, reconstruction and expansion of a building
- Fitting-out or installation (e.g. outdoor parking, swimming pool, wind turbine, campsites)
- Change of destination from exempt premises to taxable premises (e.g. converting agricultural premises into housing).
It is payable following a city planning authorization:
The tax is also payable in case of construction or development without authorization or in breach of the authorization granted.
Who has to pay the development tax?
You have to pay the tax if you are in one of the following situations:
- Beneficiary of the authorization to construct or develop
- Responsible for illegal construction
- Beneficiary of the transfer of an authorization.
Who collects the development tax?
The development tax is a single tax composed of 3 parts:
- A communal or intercommunal share
- A departmental part
- A regional share.
Each part shall be established by the local authority.
A taxable value is assigned to your project. This value is calculated by m2 surface (house, swimming pool, photovoltaic panels on the ground...).
The calculation can be done per unit if it is a development (parking space, tent location...) or an installation (wind turbine).
Percentages (communal, departmental and regional rates) are applied to the defined value. The sum of the results obtained gives the amount of the development tax.
What is the applicable rate?
- The annual rate of the municipal share may vary by 1% to 5%.
It can reach up to 20% in certain sectors. - The annual rate of the departmental share is the same for the entire department. It is limited to 2.5% at the most.
- The regional share rate set by the Regional Council of Île-de-France may differ from one department to another within the limit of 1%.
Depending on the case, the tax shall be payable at the rate applicable on one of the following dates:
- Issue of the building permit or to arrange
- Issue of the amending permit
- Date of a implied permit to build or develop
- Decision not to oppose a prior declaration
- Minutes recording the completion of constructions carried out without authorization or in breach.
What is the method of calculating the development tax according to the nature of the project?
The development tax is calculated differently depending on the nature of your project:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Construction project
To calculate the tax on a construction, the following data are taken into account:
- Number of m² of taxable area
- Value per m² fixed for the year (in 2025, it is €1,054)
- Municipal tax rate (variable per municipality and year)
- Departmental rate (variable by department and year)
- Regional rate (variable by department and by year).
The formula is:
(taxable area x flat-rate x communal or intercommunal rate) + (taxable area x flat-rate x departmental rate) +(taxable area x flat-rate x regional rate)
Example :
You would like to know the development tax to be paid for a construction of a 50 m² area, closed, covered, greater than 1.80 m:
You multiply the number of m² (50) by the value in m2 €1,054 :
50 X €1,054 = €52,700
You multiply this result by the percentage decided by your municipality (communal rate), then by the percentage decided by your department (departmental rate) and finally by the regional percentage (regional rate).
If, for example, a communal rate of 3% , a departmental rate of 2.5% and a regional 1% the result is
€52,700 X 3% (example of a communal rate) = €1,581
€52,700 X 2.5%(example of a departmental rate) = €1,317
€52,700 X 1%(example of a regional rate) = €527
You add up these 3 results to find out the amount of tax: €1,581 +€1,317 + €527 = €3,425
The flat-rate value of each m² of taxable area is reviewed annually on the basis of theCCI: titleContent . In 2025, it is €1,054.
FYI
A pergola, an arbor or a terrace are not taxable, because they are not closed and covered. On the other hand, a garden shed or a closed and covered veranda are taxable.
Development or installation project
The value of the project is calculated:
- or per unit (tent space, parking space, wind turbine...),
- or per m² of area (swimming pool, photovoltaic panel...).
The percentages (rates) for municipal, departmental and regional authorities are applied to this value.
The development tax is the sum of these results.
Type of fitting-out or installation | Lump-sum value |
|---|---|
Tent pitch, caravan and mobile recreational residence on a campground or natural camping area | €3,000 by location |
Light-weight recreational dwelling | €10,000 by location |
Swimming pool | €262 per m² |
Wind turbine over 12 m | €3,000 by wind turbine |
Ground-mounted photovoltaic panel | €10 per m² of panel area |
Outdoor parking area | From €3,052 to €6,105 by location (as decided by the local authority) |
Please note
Solar thermal panels, which produce heat, and parking areas for 2 wheels are not taxed.
Certain types of construction and fittings may be the subject of deductions or the following exemptions:
- Abatement of 50%on the flat-rate value
- Automatic and permanent exemption
- Optional exemption: local and regional authorities may exempt, in whole or in part, certain buildings of the municipal or departmental part.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Abatement
A reduction of 50% shall be applied to the standard values in the following cases:
- first 100 m² of a room and its annexes for use as a main dwelling
- Accommodation or accommodation assisted
- Premises for industrial or craft use and their annexes
- Warehouses and hangars not open to the public commercially exploited
- Covered parking commercially exploited.
Automatic and permanent exemptions
Construction up to 5 m²
Any construction whose surface area is less than or equal to 5 m² is exempt from VAT.
Reconstruction
The identical reconstruction of a building destroyed or demolished following a disaster is exempt from VAT.
The building must have been demolished or destroyed for less than 10 years.
The original construction must have been authorized. The external appearance must be identical.
Disaster reconstruction of a building of the same nature on another piece of land also benefits from this exemption.
The original land must be recognized as extremely dangerous and classified as unconstructible.
Warning
You must justify that the compensation paid for damages does not include the amount of the development tax normally payable on reconstructions.
Agricultural holding or cooperative
On agricultural holdings and cooperatives, the following buildings are exempt from VAT:
- Production greenhouse
- Premises for the production and storage of products for agricultural use
- Premises to house crops, animals and agricultural equipment
- Premises for processing and packaging farm products.
Equestrian center
The surface of a room used for equestrian activities (rides and storage rooms) is exempt from VAT.
Social housing
Housing or social housing financed by a government-assisted rental loan (PLA-I) is exempt from VAT.
Development prescribed by a risk prevention plan (RPP)
A layout prescribed by a PPR or Technology PPRs or a Mining RPP is exempt from VAT.
Special area and perimeter
A construction or development carried out in a particular area or perimeter is exempt from the municipal or intercommunal share of the TA. The departmental and regional shares have yet to be paid.
These areas or perimeters are:
- Perimeteroperation of national interest (ISO)
- Perimeter of urban partnership project (PUP)
- Collaborative Development Area (CAA).
Public service
A construction used for a public service or a public utility is exempt from VAT.
Vertically integrated parking areas
Ancillary surfaces for parking purposes, which are laid out below or above buildings or integrated into the building in a vertical plane, are exempt from VAT.
Optional exemptions
Social housing
Social housing or housing financed by a State-assisted rental loan (PLUS, PSLA, PLS) may be exempted from all or part of the VAT according to the decisions taken by the local and regional authorities.
Construction with a Zero Rate Loan (PTZ)
Every local authority may decide to grant partial or total exemption from its share of the surface of a main residential premises financed by a PTZ, up to 50% of the surface beyond the 100 first m².
Industrial or artisanal construction
Every local authority may decide to exempt partially or totally on its part the surface of a room for industrial or craft use.
Other constructions
Every local authority may decide to exempt in whole or in part the following buildings:
- Listed building as a historical monument or entered in supplementary inventory
- Retail trade with a sales area of less than 400 m²
- Nursing home
- Buildings and facilities on a site which has been decontaminated and rehabilitated following the closure of an installation classified as an application to the environmental code or in a sector where there is a risk of soil pollution
- Garden shelter, dovecote, dovecote and garden greenhouse for non-professional use with a surface area of 20 m² or less, subject to prior declaration.
The terms and conditions for reporting and paying the fee vary if your application for city planning authorization has been filed before or after 1er september 2022.
The amount and method of calculation remain unchanged.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Deposit of your city planning authorization before September 1, 2022
The declaration of the elements necessary for the calculation of the development tax was made in the request for authorization that you sent to the City Hall:
- Building or development permits
- Modifying building permit
- Prior declaration of works.
You will receive the notice of the tax payable within 6 months from the date of the building authorization granted to you.
Where the amount of tax is less than €1,500, you must pay it 12 months after the authorization is issued.
If it exceeds €1,500, the amount shall be divided into 2 equal parts.
You receive the first payment request 12 months from the date of authorization.
The second half is requested from you 24 months from the date of authorization.
Deposit of your city planning authorization since September 1, 2022
You report and pay the tax on different dates, if the floor area of your project is less than 5,000 m2 or if it is 5 000 m or more2 :
Project with a floor area of less than 5,000 m²
You declare the elements necessary for the calculation of the development tax, within 90 days the completion of your work in the fiscal sense, from your secure space on the tax site under the heading “managing my real estate”.
You can also submit this information to your property tax department using a form:
Declaration of accommodation: Development tax - Preventive archeology tax
Where the amount of tax is less than €1,500, you receive a one-time payment request from 90 days after the completion date of the work.
If it exceeds €1,500, it shall be divided into 2 equal parts. You will receive the collection documents within the following time limits:
- From 90 days from the date of completion of your work
- 6 months after 1re request.
Project with a floor area of 5,000 m² or more
You declare from your secure space on the tax site the elements necessary for the calculation of the development tax within a period of 7 months after authorization.
You can also submit this information to your property tax department using a form:
Declaration of accommodation: Development tax - Preventive archeology tax
From the issuance of the authorization, you have 2 installments of the tax to pay on the following dates:
- 9e month: 50% of the tax
- 18e month: 35% of the tax.
They are deducted from the final amount of the development tax due.
Who can help me?
Find who can answer your questions in your region
Telephone administrative information - Allo Public Service
For more information on this topic, you can contact Allô Service Public.
Attention: the service does not have access to users' personal files and cannot therefore provide information on their status.
- Lundi : de 08h30 à 17h30
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- Mercredi : de 08h30 à 12h15
- Jeudi : de 08h30 à 17h30
- Vendredi : de 13h00 à 16h15
- Service free
The informants who answer you belong to the ministry in charge of housing and city planning.
Deposit of your city planning authorization since September 1, 2022
Departmental Property Tax Center (CDIF)Deposit of your city planning authorization before September 1, 2022
Departmental management in charge of territories (DDT or DDTM)Deposit of your city planning authorization before September 1, 2022 (Paris and neighboring departments)
Regional and Interdepartmental Directorate for Environment, Planning and Transport (DRIEAT) of Île-de-France
Rate, basis of assessment, recovery and cases of exemptions
Rates, bases and exemptions
Regulations applicable to authorizations filed since 1 September 2022
Flat-rate value and method of annual revision of the tax
How the tax has been collected since September 1, 2022
Arrangements for collecting the tax since 1 September 2022 for a construction of 5000 m2 of surface area and more