How do I declare a carport for tax purposes?

Are you planning to install a carport to protect your vehicle from the elements, or simply to benefit from additional covered space? Before taking the plunge, it's essential to be aware of the administrative procedures and tax implications involved in building a carport.

How do I declare a carport for tax purposes?

Before building your carport, it's important to know what administrative procedures are required to comply with the law.

Administrative formalities: Declaration or building permit?

Surface area between 5 m² and 20 m²: preliminary works declaration

If the surface area of your carport is between 5 m² and 20 m², you need to submit a preliminary declaration of works (déclaration préalable de travaux - DP) to your local town hall. This can be done online, or by filling in Cerfa form n°13703*07.

Surface area over 20 m²: building permit

For a carport whose surface area exceeds 20 m², planning permission is required. You'll need to fill in the Cerfa n°13406*07 form and provide the required documents.

Don't forget to check your local Plan Local d'Urbanisme (PLU) for any specific restrictions or obligations.

Is a carport taxable?

Yes, a carport is taxable and must be declared to the tax authorities. It may result in the payment of development tax and influence the amount of your property tax.

Visit development tax is payable as soon as you carry out work requiring planning permission.

How do I calculate the tax for a carport?

The development tax is calculated as follows:

1. Taxable area x Flat-rate value x Municipal rate
2. Add departmental and regional rates where applicable.

For example, if your carport has a surface area of 20 m², you multiply this surface area by the flat-rate value set by the State (for example, €886 per m² in 2023, to be verified for the current year), then by the rate set by your commune.

Don't forget to consult your local council for the exact rates applied.

Is a carport considered an annex?

In fact, a carport is considered to be a permanent annex to your home. It is subject to local planning regulations and requires authorization from your local planning department.

As a fixed, durable construction, it must respect distances to property boundaries and comply with the aesthetic standards imposed by the PLU.

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The quick summary

1. Administrative procedures Prior declaration for a carport between 5 m² and 20 m², building permit for larger areas.
2. Taxation The carport is taxable and must be declared to the tax authorities, which may have an impact on development tax and property tax.
3. Tax calculation The taxe d'aménagement is calculated by multiplying the taxable surface area by the flat-rate value and the municipal (and possibly departmental and regional) rates.
4. Carport status Considered as a permanent annex, it is subject to local planning regulations and requires authorization.

By following these steps, you'll be able to install your carport with complete peace of mind and take full advantage of this extra space, while complying with current legislation.