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Taxation of a Planning Consent in France

Friday 06 January 2017

Although no fee is payable on submission of a planning application, a tax is levied if planning permission is granted.

Applicants for a planning consent in the UK will be familiar with a planning fee that is payable on submission of the planning application.

In France, whilst no application fee is due, a tax is applied if planning permission is granted.

The tax is called taxe d’aménagement (TA).

The calculation of the tax is based on three main criteria:

  • The surface of the property;
  • The fixed rate per m² to the size and type of construction;
  • The local tax rate applied by the council.

So the calculation for the tax is: Surface Area x Value x Local Rate

Local authorities have some discretion in determining the rate of this tax, as well as certain exemptions and reductions.

Accordingly, the tax rate (charged separately by the commune and the departmental councils) can range from 1% to 5%, depending on the local policies, although for the Ile de France the rate cannot exceed 1%.

The 2017 figures on which this percentage rate is based is €705 in the regions and €799 in the Ile de France. That is up from €701 and €795 in 2016.

To obtain the amount payable the applicable figure is multiplied by the surface area of the works and the local rate.

Example: 150m² X €705 X 2.5% = €2,643.

Certain types of work are taxed on a fixed charge m² basis, notably swimming pools (€200 m²) and ground based solar panels (€10m²).

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