Terrasse Tax in France: What You Need to Know

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The terrasse tax (or local property taxes, including taxe foncière and taxe d’aménagement) is a tax owed by property owners and usufructuaries in France. It applies to built and certain semi-built structures, including terraces, under specific conditions. Some exemptions exist depending on the type of property or the owner’s status.

Who Must Pay the Terrasse Tax?

Owners and usufructuaries of properties, including houses, apartments, car parks, and terraces, as of January 1 of the tax year, are liable. Mobile homes, caravans, or other non-permanent constructions are exempt. However, a houseboat fixed at a point and used as a residence is taxable.

When Will You Receive the Tax Bill?

Taxe foncière bills are generally sent in early September. In some years, including the current one, the bill may arrive in October.

What Is the Payment Deadline?

The standard deadline is October 15. If your local tax office delays sending your bill, the deadline may be extended to mid-November, and the payment date is always listed on the bill.

What Happens If You Miss the Deadline?

A 10% surcharge will be added to the unpaid amount.

How to Pay the Terrasse Tax?

There are several options:

  • By cheque: payable to Trésor Public, sent to the address on the bill (Centre d’Encaissement du Trésor Public) along with the payment slip.

  • Online payment: available for French bank accounts. The amount is debited 8 days after the deadline.

  • By TIP (Titre Interbancaire de Paiement): sign and date the slip, attach a RIB if needed, and send it to the address listed on your bill.

What If You Have Not Received Your Bill?

If you recently purchased a property and have never received a taxe foncière bill, contact your local tax office to ensure your address is correct. The notary provides your details at the time of purchase.

If you previously received bills but not this year’s, check whether the tax office has your current address. If you moved, update your information immediately.

For owners paying in monthly installments, bills usually arrive in October or November.

Exemption for New Properties

Newly built properties typically benefit from a two-year exemption from taxe foncière. However, local offices may grant only partial exemption.

Note: even with this exemption, the taxe d’enlèvement des ordures ménagères (household waste collection tax) must still be paid, though this portion can be reclaimed from tenants.

Taxe d’Aménagement: Terrace and Construction Tax

If you plan to construct a terrace, pool, garden shed, or any other structure, you may be liable for the taxe d’aménagement. This local tax helps fund public infrastructure such as roads, schools, and transport networks.

For more official details, see the French government guide on taxe d’aménagement.

When Is the Tax Due?

This tax applies when building, reconstructing, enlarging buildings, or installing terraces, pools, campsites, or other structures that require:

  • Building permit (permis de construire)

  • Development permit (permis d’aménager)

  • Prior works declaration (déclaration préalable)

Unauthorized or non-compliant works are also taxable.

Which Surfaces Are Taxed?

Any covered and enclosed floor space over 5 m² with a ceiling height of at least 1.80 m is taxed. This includes attics, basements, and terraces.

Uncovered structures like open pergolas or non-roofed terraces are usually excluded, though some flat-rate taxes may apply.

Pools and parking areas are subject to specific flat-rate calculations.

Tax Rates

  • Communal part: 1% to 5%, up to 20% in certain areas

  • Departmental part: up to 2.5%, uniform across the department

  • Île-de-France: an additional regional share applies

Rates can be increased to finance infrastructure or environmental projects.

How the Terrasse Tax Is Calculated

The general formula:
Taxable surface × annual value per m² × applicable rate

2025 rates:

  • €930/m² outside Île-de-France

  • €1,054/m² in Île-de-France

Flat-rate values for terraces, pools, or parking may differ:

  • Swimming pools: €262/m²

  • Outdoor parking: €3,052 per space, up to €6,105

Use the simulator on impots.gouv.fr for an estimate of the taxe d’aménagement.

Allowances and Exemptions

Allowances (50% reduction):

  • First 100 m² of a main residence

  • Industrial or craft premises and annexes

  • Subsidized housing

  • Warehouses or covered parking for commercial use

Automatic exemptions:

  • Constructions ≤ 5 m²

  • Rebuilding a property destroyed in the last 10 years

  • Works under risk prevention plans (natural, technological, or mining risks)

Optional exemptions:

  • Garden sheds, small greenhouses ≤ 20 m² (non-commercial use)

  • Portions of a main residence financed by a zero-interest loan (beyond the first 100 m²)

  • Buildings classified as historical monuments

Declaring and Paying the Tax

Declaration: via impots.gouv.fr, “Biens immobiliers”:

  • Projects < 5,000 m²: within 90 days of completion

  • Projects ≥ 5,000 m²: within 7 months of authorization

Payment:

  • < €1,500: single payment 90 days after completion

  • €1,500: two installments (90 days and six months later)

  • ≥ 5,000 m²: 50% due at month 9, 35% at month 18, remainder with final assessment

For property-related legal matters, see also internal reference: deceased accounts guide.