2024 development tax: the new flat-rate values
Development tax is payable on most new garden sheds, conservatories and extensions to houses. It applies to all built and covered areas with a surface area of more than 5 m² and a ceiling height of 1.80 metres or more, including attics and cellars. To determine the amount of this tax payable by the communes and départements, the taxable area is multiplied by a value per m², set for 2024 at €1,036 in Île-de-France and €914 in the other regions. This amount must then be multiplied by the rate set by each local authority. Some developments are subject to a flat-rate value. For swimming pools, for example, this is €258 per m².
Translated with DeepL.com (free version)
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