“We are devastated!» specify property owners. It is really hard for them to have morals when we learn, for example, that the property tax, which is still rising and which the Court of Auditors is proposing to increase, will nevertheless rise by at least 3.9% in 2024. the idea of taxing the fictitious rents of apartment owners came out of the closet. Another tax, less known, but still causing considerable problems for some owners, will cost more and more to spoil the New Year’s celebrations. This is a garden house tax that has been in place since 1 March 2012.
For the eighth consecutive year, this development tax (this is its official name), indexed to the construction cost index, will increase. The increase in 2024 will be less brutal than the +8% in 2023 or the +7% in 2022, but it is far from negligible: +3.4% according to the building index published by INSEE and covered by the shelter garden tax is indexed, which applies to all owners of garden sheds with an area of more than 5 m². If this building is less than 5 m², you are exempt from this tax.
Historical records
This increase, which will be confirmed by a decree published in the Official Journal on December 31, is all the less negligible because the development tax creates two new historical records: 1,038 euros for owners living in Île-de-France. France and 916 euros for the rest of the population. Rest assured: this is not the amount you pay, but a flat-rate basis.
To calculate the amount of tax, you must multiply this flat rate base by the area of your garden house, then by the municipal rate (between 1% and 5%), the resort rate (maximum 2.5%) and also the regional rate (1%) reserved for the Île -de-France. So in Grau-du-Roi (30), building a 10 m² garden house will cost you €425 (municipal rate 3.5% and ward rate 1.3%) in 2024, €558 (5% and 1, 3%) in Lacanau (33), 602 euros (5% and 1.8%) in Le Touquet (62) or 629 euros (5% and 2.1%) in Cabourg (14). A hefty bill for a 10 m² garden house that costs between 2,000 and 8,000 euros, including installation and foundations.