As I look around the overgrown rear garden at my ‘new’ French house, my mind is generating ideas as to how I will use it. I like the idea of a decent sized paved patio with a longish rustic sturdy table fixed to it, and a pergola overhead. The table would double as an eating area and a workshop bench for when I want to work outside.
Do I need permission for this type of ‘development’? Would it mean I have to pay extra taxe fonciere?
None of this would be visible from the public road - or from my neighbours properties as the area is obscured by outbuildings etc .
Under 5m2 needs nothing. 5-20m2 needs a declaration préalable. Over 20m2 planning permission. If within regulated distance from historic building/ monument controls are stricter.
You will pay a one-off taxe d’amengement above 5m2, and you can look up price
Your taxe foncière will increase if over 20m2
Si la véranda génère, elle aussi, une taxe foncière, c’est parce que juridiquement sa création est considérée au même titre qu’une nouvelle pièce dans la maison au sens où elle apporte de la surface privative (et non habitable). Néanmoins, il existe une exception : si votre véranda fait moins de 20 m², quelles que soient ses spécificités, elle est entièrement exonérée d’imposition. Ainsi, la taxe foncière ne vous concerne que dans le cadre d’une construction supérieure à 20 m².
Le calcul de la taxe foncière se fait à partir de la valeur locative de votre habitation et de sa superficie totale. Sachez que pour toute construction de ce type, un abattement de 50 % s’applique en dessous de 100 m² de surface habitable.
Prenons un exemple. Votre habitation mesure 60 m² dans une zone où la valeur locative s’élève à 11 € le mètre carré habitable :
- Pour une véranda de 15 m² : la surface est inférieure à 20 m². Vous n’êtes pas imposable.
- Pour une véranda de 25 m² : la surface habitable totale s’élève à 85 m². Il faut donc procéder au calcul suivant : (85 m² x 11 €) x 12 mois / 2 (soit 50 %). La taxe foncière sera de 5 610 €.
- Pour une véranda de 45 m² : la surface habitable totale s’élève à 105 m². Vous ne pouvez bénéficier de l’abattement. Il faut donc procéder au calcul suivant : (105 m² x 11 €) x 12 mois. La taxe foncière sera de 13 860 €.
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You did well to ask! Do heed Jane’s response.
I always marvelled why modern french houses in the south, and indeed older ones, do not lend themselves to outdoor living and enjoyment of the sun given to us. I continued in my ignorance to build my house on a copy of an Australian cattle station house incorporating a 52m@ verandah and a 400m2 terrace! It put a smile on the tax assessors’ faces when they arrived to measure 
Crazy idea though to hinder people to enjoy what they have. And do not get me going on hand wash basins in toilets! Again, why tax basic hygiene measures?
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Are these calcs correct?
Suggesting that tax fonciere on a property of 105m2 woukd be 13860 euros oer year, sueely not.
Our habitable space after renovation is around 160m2 and we pay less that 10% of the aboge quoted figure which includes pool, large varn and other outhouses all of which have been physically insoected by tge fonciere people.
Friends are currently applying for planning permission to erect a free standing shelter for their camping-car. The shelter is effectively a roof supported by 6 timber posts with a footprint of around 30m2. What will it cost in extra fonciere?
Edit: sorry, not spell checked!
You’re right, something weird going on with that example. That looks like it is the total “valeur locative cadastral” from which the taxe foncière is drawn, not the taxe foncière itself. Or it is out by a factor of 10. Will look at it later. But principal stands that anything you do can add to your TF.
I think you are correct, I remember something the same - they make a value for the cadastre and then each commune applies their divisor factor.
JohnBoy - Jane will know better than I, but iirc, carports - which in effect is what your friend is building - have a different TF calculation, much less. However it is calculated, I know that I pay little for mine.
@Mike313
I note your query is for a Pergola… open framework for trailing plants etc… should be easy-peasy.
This is totally different from a French “Verandah” (or Sunlounge as English - speakers might call it ) 
If you haven’t already introduced yourself at your Mairie re this “new” house… why not do so… discuss your plans/ideas… but, frankly… Pergola shouldn’t raise any eyebrows .