Obtaining planning permission is mandatory when installing a raised terrace above 60 cm (for example, if it is on stilts or your plot is sloping) and measuring more than 20 m2. If it measures 10 to 20 m, prior notification of the work is sufficient2.
Conversely, if it is built on one level (on the ground), no permit is required. However, it is recommended to check with your town hall’s planning department to see if they impose specific restrictions.
On the other hand, regardless of its shape and height, its creation can have an impact on your local taxes because “it is not possible to move it without demolition,” according to the website service-public.fr.
The reason? This is then considered a secondary feature or extension, just like a garage for example. In fact, it increases the cadastral value of your property.
Impact on the amount of tax on housing and real estate
According to Travaux.com, a site for connecting individuals and craftsmen, for individual houses, a terrace can lead to “an increase in housing tax, usually by a factor of 0.2, but as much as 0.4, even 0.5 in large cities. Although housing tax on main residences was abolished on 1 January 2023, it remains payable on all occupied furnished premises. »
“So a large terrace, even if it does not require a declaration due to its low height, is no less likely to increase the coefficient of your housing tax,” we can also read on the website.
In the same way, the terrace can affect the amount of your property tax, which is defined with regard to the cadastral value of your property and the tax rate specific to your municipality.
Reporting to the Internal Revenue Service (on Form 6704 IL) within 90 days of completion of the work may entitle you to a two-year exemption for this structure when calculating your property taxes.
Exemption from development tax
For any new construction or extension, the property owner is usually required to pay a development tax to their municipality and/or department.
The good news: patios are exempt from this rule if they are uncovered. This is also the case with pergolas open to the outside.
Otherwise, this equipment is treated as a component, which means payment of development tax. Its amount is redefined every year. In 2023, it is EUR 1,004 per m2 in Île-de-France and EUR 886 per m2 in the area.