Impact of your future swimming pool on the « taxe foncière » (French land tax) and the « taxe d’habitation » (French property tax)

The construction of a swimming pool increases your real estate assets, since it is a permanent construction that cannot be dismantled. This construction is thus considered by the law like a part of your house. For this reason, your swimming pool is subjected to the French property tax. Since a concrete swimming pool requires underpinnings, the French land tax also applies.

This tax is based on the rental value of your house. Adding a swimming pool to your property increases its rental value and thus its land tax. The calculation of the land tax on your swimming pool will be proportional to its surface on the ground (pool + terrace + technical room). You will thus have to make a precise calculation of the addition of these surfaces for your tax return. Once the works are completed, you will have to declare the surface within 90 days, which is the period required by the law.

However, the land tax applies only from the third year of existence of your swimming pool. As a “new construction”, your swimming pool will be exonerated from the land tax the first two years.

Please note that if you do not declare your swimming pool to the tax administration, controls are made by helicopter overflights of the towns, and adjustments can cover several years.