What work must be declared for tax purposes?

Verified 12 July 2024 - Directorate for Legal and Administrative Information (Prime Minister)

New construction or work on existing construction (demolition, expansion, change of destination) are to be declared to the tax authorities following their completion. The information provided is used to calculate the local taxes and the development and preventive archeology taxes payable. We present these various statements and the steps to be taken.

The following work must be declared for tax purposes:

Please note

The following works are not to be declared, they are automatically established by the tax department:

  • Change in physical characteristics major improvements without affecting the surface or volume of the premises (connection to the sewer system, installation of central heating, air-conditioning, elevator, refurbishment work, for example)

  • Change of environment : implementation of city planning operations, public facilities, establishment or removal of establishments causing nuisance.

Local and city planning taxes are payable as a result of the work declared.

Local taxes

Completion of the work entails annual payment 2 local taxes.

The housing tax is established for the whole year for occupants of furnished premises and their outbuildings used as a secondary residence to 1er January of the taxation year.

It is calculated as follows: cadastral rental value x rate set by the local authority. It may be increased in municipalities in stretched areas or may be exempted.

The property tax is established for the whole year for owners or usufructuaries at 1er January of the taxation year.

It is calculated as follows: (cadastral rental value/2) x rate set by the local authority. It may be subject to total or partial relief, relief or a ceiling.

City planning taxes

After the completion of works subject to city planning authorization (building, reconstruction, expansion, change of destination...), 2 city planning taxes are payable 1 time only.

Development tax

The development tax is calculated on the basis of a taxable value of the project to which a communal rate and a departmental rate are applied (plus a regional rate in Île-de-France). It may be the subject of a abatement or an exemption.

The preventive archeology charge is due to work affecting the subsoil. It is calculated as follows: taxable area x flat-rate value per m² x rate (percentage of the flat-rate value of the housing complex). It may be exempted.

For local taxes, the declaration shall be made in 90 calendar days from the completion of the work.

For city planning taxes, the owner shall send the declaration within different time limits following floor area of his project:

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Project with a floor area of less than 5,000 m²

You declare from your secure space on the tax site the elements necessary for calculating the development tax within 90 days the completion of your work in the fiscal sense.

Where the amount of tax is less than €1500, you receive a one-time payment request from 90 days after the completion date of the work.

If it exceeds €1500, 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 demand

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.

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.

The owner must make 2 different returns, one for the calculation of local taxes, the other for the calculation of city planning taxes.

Local taxes: property tax and housing tax

For the establishment of local taxes, the owner files a property declaration specific to the nature of the work carried out with the property tax department of the location of the property.

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City planning taxes: development tax and preventive archeology tax

The owner declares the elements necessary for the calculation of development taxes on the Internet or by means of a form.

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On the Internet

The elements necessary for the calculation of the development tax and the preventive archeology tax must be declared simultaneously with the subscription of the land declaration from the space “Manage my real estate” accessible in the secure space on the site impots.gouv.fr:

Taxes: access your Special Space

Form

Declaration of accommodation: Development tax - Preventive archeology tax

Who shall I contact

Failure to report on time leads to different penalties in the case of local or city planning taxes.

Local taxes

Failure to report within 90 days of completion of the works shall result in the application of a fine of €150.

The incorrect declaration shall result in a fine of €15 by omission or inaccuracy. The total fines applicable per declaration shall be between €60 and €150.

Late reporting (after 90 days) reduced the temporary exemption from property tax on both built and unbuilt property. The exemption shall then be limited to the period remaining after 31 December of the year following that in which the application was lodged out of time.

City planning taxes

In the absence of a declaration within 90 days of the completion of the work, a formal notice to regularize is transmitted to the owner by the property tax department.

If the owner does not declare the elements necessary for the calculation of the taxes within 30 days of this formal notice, their amounts are calculated automatically.

Who can help me?

Find who can answer your questions in your region

  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • Land and cadastre tax center

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