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Does a garden greenhouse have an impact on your taxes?

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Bâche pour serre de jardin
Bâche pour serre de jardin

Are you planning to build a garden greenhouse whose surface exceeds 5 m²? Did you know that such an installation can impact your tax sheet? You could be subject to a specific tax. It is the development tax that is payable by households that have such a construction in their garden. But how is it calculated? How can I be exempted? When should I pay a tax?

What types of greenhouse are concerned?

Constructions that exceed 20 square meters require a prior declaration to the town hall. If this area is exceeded, that is, if you intend to build on more than 20 m², then it will be mandatory to apply for a building permit. Moreover, the authorization is requested at the same time at the office of the municipality. A breach of this obligation may result in a fine of 80% of the national flat rate per m².


In any case, the development tax is only payable once. But if the amount exceeds 1500 euros, then you can pay it over two years. Note that it is even possible to benefit from a payment facility characterized by the implementation of a schedule. However, failure to comply with the deadline can result in an increase of 10%. So, when you file with the Town Hall, provide with great precision the information that you are asked under penalty of having to pay this tax in error.

How is it calculated?

The calculation of the development tax, sometimes also called «garden hut tax», is the responsibility of the department and the municipality. The determination of rates is at their discretion.


These are set annually at the municipal council or the general council, usually before the end of November. However, a margin has been introduced to give decision-makers more freedom. The rates can vary between 1% and 5% for the municipality, against 1% and 2.5% for the department.


These rates are calculated from a national flat rate in Ile-de-France of 854€ and 753€ for the rest of the French territory.. For information, the first 100 m² are subject to a 50% abatement. To calculate the tax you must pay for your garden greenhouse; you multiply the fixed value by the area you build multiplied by the rates imposed by the department and the municipality.

How to be exempt?

It is indeed possible to benefit from an exemption from this development tax. To do so, be sure that your municipality applies it. Indeed, some local authorities have not adopted it, finding it unfair. Also, you will only have to pay the department.


However, this is a very rare situation. In addition, if you have a zero-rate loan, you may benefit from an exemption. However, it depends on your municipality, if it voted it. Good to know, the development tax does not take into account the income level. It entered into force in March 2012.


On a decision of the competent local authority, garden greenhouses with an area of less than 20 m² may benefit from partial or total exemption from development tax. If its floor area is greater than or equal to 20 m², the greenhouse is therefore taxable to the development tax.


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