Swimming pool, garage, parking…: the development and construction tax will increase in this new year 2025

La taxe d’aménagement va augmenter pour 2025. Attention, certaines constructions en sont exonérées. Eric Audras-Christian Watier-MAXPPP

La taxe d’aménagement, due pour les constructions nouvelles nécessitant une autorisation d’urbanisme, va encore augmenter en 2025. Toutefois, tout le monde n’y est obligatoirement pas redevable.

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You want to build a swimming pool or a garage for your house ? Don't be surprised if your initial calculations are no longer the same, the development tax will increase for this new year 2025, according to Thanks for the Info.

If your work requires a building permit, a development permit or a prior declaration, then you are subject to this tax. It corresponds to the sum of the enclosed and covered surfaces whose surface area is greater than 5 m2, with a ceiling height of 1.80 m or more, including with a cellar, for example. The latter is calculated from an interior wall of a facade, with the deduction of the thickness of the walls giving outside, including stairs and elevators.

The formula is as follows: the taxable surface(construction or development) x the fixed value per m2 (except fixed value for certain developments) x the rate set by local authorities.

Fixed developments

At the beginning of each year, the fixed value of the tax is revalued based on the latest construction cost index (ICC), published by INSEE. This increased by 8% in 2023 and by 3.4% last year. For this new year, it will increase by 1.76%, which must be confirmed by the Official Journal.

Some developments will not see increases, since their fixed value is fixed: €200 per m2 for a swimming pool; €10 per m2 of photovoltaic panels fixed to the ground; or even 10,000 per location for a chalet or bungalow.

If you want to start work and know the amount of the tax, the Ministry of Ecological Transition offers an online simulator.

A tax that continues to grow

Every year, the flat-rate value of the tax on each m2 built has increased: 932 euros in the regions (outside Île-de-France), compared to 916 euros in 2024, 886 € in 2023, and 820 € in 2022.