Building a swimming pool: what impact on my taxes?

Aboral will not tell you otherwise: installing a shell pool at home brings a certain comfort to your daily life. The whole family gathers around this peaceful and pleasant place for moments of sharing that will last in your minds for a long time.

However, before deciding on a swimming pool model and carrying out the masonry work, be aware that installing a pool will increase the value of your property. Indeed, such a construction is synonymous with added value, which will have a direct impact on your taxes. Thus, your house will be taxable on the following 3 local taxes:

– The housing tax,

– Property tax,

– The development tax.

In this article, we will enlighten you on the taxation of your swimming pool and the regulations in force in order to correctly declare your swimming pool to the tax authorities .

Housing tax: abolition of the tax on main residences since 2023

Whether it is outside or inside your home, the swimming pool is considered an integral part of the building and will therefore be subject to housing tax in the same way as the main residence.

In the same way as the property tax , the amount of this tax is set by the municipalities and local authorities. The calculation is carried out on a case-by-case basis (and independent of the size of the area), it is therefore difficult to estimate how much you will pay. In order to obtain an estimate of the increase in your charges, we recommend that you contact the tax center.

After the completion of your work (pool, terrace, premises, etc.), the State grants you a period of 90 days to declare the swimming pool to the property tax center. You could potentially benefit from an exemption from property tax for 2 years on the taxation of your swimming pool .

Please note, however, that since January 1, 2023, the housing tax on primary residences has been abolished. Only secondary residences are currently subject to housing tax .

Property tax

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

As such, in-ground concrete pools (sprayed or poured) are taken into account in the calculation of property tax and the taxation of your pool. Although they do not contain any masonry elements, shell pools are also affected by this property tax. Only removable and transportable above-ground pools are exempt from this tax.

It will be difficult to estimate the amount of the tax, because several parameters and coefficients come into play. However, by declaring the construction of your pool within 90 days of its completion, you will be able to benefit from an exemption from property tax for 2 years under the new construction scheme.

For further details, please do not hesitate to contact the Land Tax Center .

Development tax: sharp increase in 2023

In France, owners who undertake the construction of a swimming pool must pay a development tax . This local tax, collected by municipalities, departments or regions (only in Ile-de-France) only concerns outdoor swimming pools with a surface area greater than 10 m². Good news: this tax is only payable once, when the prior declaration of works or the building permit is issued if it is an indoor swimming pool.

The development tax , to be paid within 90 days following the construction of the swimming pool , is calculated based on a municipal rate defined each year by the town hall and a departmental rate:

(taxable area x fixed value x municipal or intermunicipal rate) + (taxable area x fixed value x departmental rate).

Please note, however, that the flat rate value, which was €200/m² until 2022, has increased significantly in 2023 to reach €250. This will be reassessed each year, based on the construction cost index established by INSEE.

Tax and swimming pool: what are the risks if you do not declare the installation of your swimming pool?

Whether it is a primary or secondary residence, owners who risk not declaring their swimming pool to the tax authorities can incur heavy penalties ranging from a fine (up to €300,000) to imprisonment.

If the town hall is notified at the time of construction, the work may be interrupted or even demolished.

Finally, installing an undeclared swimming pool also puts you in violation of the tax code. And for good reason, it is the declaration of works that triggers the property tax and the housing tax.

As you will have understood: building a swimming pool in your garden means adding a new construction that contributes to increasing the rental value of your property and at the same time, the amount of your taxes. If you have any questions about the impact of taxes on your future swimming pool , do not hesitate to ask the Aboral experts for advice or to request a quote online .