How can you avoid the garden shed tax?
Installing a garden shed requires you to pay a development tax if its floor area exceeds 5 m². This year, that tax has increased by 3.2%, but there are legal ways to avoid it.
Owners of a garden shed are subject to a development tax if the shed’s floor area exceeds 5 m² and its ceiling height is 1.80 meters or more. If the shed falls below these thresholds, owners are exempt from this tax. The tax is calculated based on flat rates per square meter of the building’s floor area.
The values used to calculate this tax are adjusted annually based on the construction cost index published by the National Institute of Statistics and Economic Studies (INSEE). For the year 2024, these values increased by 3.2% compared to the previous year.
To calculate the amount of the development tax, multiply the taxable floor area of the building by the annual value per square meter, and then by the rate set by the relevant local government.
Exemptions are provided, particularly for garden sheds smaller than 5 m² and less than 1.80 meters in height, as well as for certain identical reconstructions following a disaster or structures required by a risk prevention plan. In addition, local authorities may decide to exempt certain small garden sheds.
The development tax must be paid within 90 days of the completion of the work, and may be paid in two installments if the amount exceeds €1,500.
It should be noted that the development tax also applies to swimming pools and parking spaces, but according to different calculation formulas. For example, for the year 2024, the flat rate applicable for calculating the development tax is €258 per square meter for swimming pools and €3,000 per parking space.
