Building a swimming pool: what impact will it have on my taxes?

Aboral won’t tell you otherwise: installing a shell pool at home brings a certain level of comfort to everyday life. The whole family can gather around this peaceful, pleasant setting for moments of sharing that will linger in your minds for a long time to come.

However, before you decide on a particular pool model and start the masonry work, you should be aware that the installation of a pool will increase the value of your property. This type of construction is synonymous with plus-value, which will have a direct impact on your tax situation. As a result, your home will be taxed on the following 3 local taxes:

– Council tax,

– Property tax,

– Development tax.

In this article, we’ll tell you more about the taxation of your pool and current regulations, so that you can declare your pool to the tax authorities.

Council tax: abolition of the tax on principal residences from 2023

Whether inside or outside your home, a swimming pool is considered an integral part of the building and is therefore liable for taxe d’habitation in the same way as your main residence.

In the same way as property taxThe amount of this tax is set by the communes and local authorities. Since the calculation is made on a case-by-case basis (and independent of the size of the pool), it’s difficult to estimate how much you’ll pay. To obtain an estimate of the increase in your expenses, we recommend that you contact your local tax office.

Once you’ve completed the work (pool, terrace, premises, etc.), the French government gives you 90 days to declare the pool to the property tax authorities. You could potentially benefit from a 2-year property tax exemption on the taxation of your pool.

However, as of January 1, 2023, the property tax on principal residences is deleted. Today, only second homes are subject to the council tax.

Property tax

According to the General Tax Code, the property tax applies to all constructions requiring the erection of a non-removable masonry frame.

As such, in-ground concrete pools (shotcrete or cast) are taken into account in the calculation of calculating property tax and other taxes. of your pool. Although they do not contain any masonry elements, the shell pools are also subject to this property tax. Only the above-ground pools are exempt from this tax.

It will be difficult to estimate the amount of the tax, as several parameters and coefficients come into play. However, if you declare the construction of your pool within 90 days of its completion, you will benefit from a property tax exemption for 2 years for new construction.

For further information, please contact the Center des impôts fonciers.

Development tax: sharp increase in 2023

In France, homeowners who undertake pool construction must pay a development tax. This local tax, levied by communes, départements or regions (Ile-de-France only), applies only to outdoor pools with a surface area of over 10 m². The good news is that the fee is payable only once, when the licence is issued. prior declaration of work or a building permit in the case of an indoor swimming pool.

The development taxto be paid within 90 days of construction of the poolis calculated on the basis of a communal rate defined each year by the town hall and a departmental rate:

(taxable area x flat-rate value x municipal or inter-municipal rate) + (taxable area x flat-rate value x departmental rate).

However, you should be aware that the flat-rate value, which was €200/m² until 2022, has risen sharply in 2023 to €250. This will be revalued each year, in line with the construction cost index established by Insee.

Taxes and swimming pools: what are the risks if you don’t declare your pool installation?

Whether it’s a primary or secondary residence, owners who dare not declare their swimming pool for tax purposes are at risk. declare their swimming pool to the tax authorities can incur heavy penalties ranging from fines (up to €300,000) to imprisonment.

If the Town Hall is notified at the time of construction, the work may be halted or even demolished.

Finally, installing an undeclared pool also puts you in breach of the tax code. And with good reason: it’s the declaration of work which triggers property tax and council tax.

As you can see, building a swimming pool in your garden means adding a new structure that increases the rental value of your property and, by the same token, your tax bill. While questions remain as to the impact of taxes on your future pool To find out more about the impact of taxes on your future pool, don’t hesitate to ask the Aboral experts for advice or request a online quote.