Is a pergola taxable?
The pergola is an increasingly popular outdoor feature, enabling you to enjoy your garden while being protected from the sun and bad weather. However, before installing a pergola, it's essential to understand the associated tax and legal implications. Is a pergola taxable? This article gives you all the answers you need to comply with French legislation.
According to the French Planning Code, any construction creating a floor area of over 5 square meters and a ceiling height of over 1.80 meters is subject to development tax. However, since a pergola is an open structure without walls, it does not create floor space in the strict sense of the term.
A non-enclosed pergola is not subject to development taxIt is not a taxable surface area. Only fully covered and closed pergolas could be affected by this tax.
Does a pergola increase property tax?
Property tax is calculated on the basis of the cadastral rental value of your property, which takes into account permanent constructions that increase the value of the property.
Enclosed pergola : If your pergola is enclosed and covered, it can be considered an extension to your home, which could impact your property tax.
Open pergola : With no living space or closures, an open pergola generally does not increase property taxes.
How to declare a pergola to taxes ?
Even if your pergola is not taxable, there are still administrative formalities to be completed:
For a pergola of less than 20 square metres:
- Declaration of work to be handed in at the town hall.
- Use the form Cerfa n°13703*07 available here.
For a pergola of more than 20 square metres:
Fill in the form Cerfa n°13406*07 available here.
Building permit application mandatory.
Is a pergola subject to development tax?
Yes, a pergola may be subject to development tax in certain cases.
When is a pergola taxable?
- Enclosed and covered pergola: If your pergola is closed on the sides and covered by a fixed roof, it creates a taxable surface area and is therefore subject to development tax.
- Pergola with permanent roof : Even without walls, if the roof is permanent, some municipalities consider that it generates a taxable surface area.
Check with your local council
Interpretations can vary from one commune to another. So it's crucial to consult your local urban planning department to find out the specifics applicable to your project.
Why declare a pergola?
Failure to declare the construction of your pergola may result in penalties:
Financial fines :
- Under article L480-4 of the French Planning Code, you risk a fine of 1,200 to €6,000 per square metre built.
Legal risks :
- Restoration measures : In the event of non-compliance, remedial action may be required, up to and including demolition of structure.
Conclusion: It's essential to follow the correct administrative procedures to avoid penalties and enjoy your pergola with peace of mind.