Is more tax payable if putting a carport in front of French second home?
Taxe foncière payments can increase if additions are made to a property
Check whether planning permission is needed before building a carport
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Reader Question: Does a gravel area in front of the house count as a parking space for tax and do we need planning permission to build an open carport over it? Will it increase our taxable area?
It is difficult to say for sure whether your gravel area is considered a parking space; this would be most likely if it was laid out with that in mind.
Either way, this area is probably already factored into your taxe foncière as an ‘annexe’ of the home, therefore subject along with it to taxe foncière on ‘built property’. This also applies to gardens, courtyards, paths, for example, at a home.
An ‘unbuilt’ version, meanwhile, typically applies to pieces of land not directly attached to a home.
In France, carports are referred to with the English term or as an abri de voiture.
Read more: Do I need permission to install a shelter for my outdoor French pool?
Check with the mairie
They are usually subject to a prior declaration to the mairie, one exception being a small carport taking up less than 5m2, which does not usually need to be declared. Full planning permission is usually needed if it is more than 20m2. In some communes, this can be done online, otherwise it is done on a paper form. Once built, you should also declare completion within 90 days to the tax office via the 'Biens immobiliers' section of your account at impots.gouv.fr.
It will be seen as having added an extra amenity and may slightly increase the taxe foncière as a result.
A one-off local tax called taxe d’aménagement (often called the 'garden shed' tax)may also be payable, calculated based on how many covered car parking spaces have been created. However, some mairies waive this, especially if it is open at the sides and the height is less than 1.8m.
It is best to double check with the mairie as to the local rules.
Read more: ‘Garden shed’ tax in France: what rises in 2024 and what exemptions?
