Alternative housing is fashionable, yurt in mind.

This circular tent of Mongolian origin flourishes all over the territory to welcome tourists in search of exoticism, individuals wishing to get some fresh air for a few months a year or others who have decided to make it their home in the year.

Faced with the general enthusiasm, the Alur law of 2014 regulated the location of these atypical dwellings.

Like camping

The traditional yurt, which is similar to a simple circular canvas tent that can be easily dismantled and transported and does not house any toilet block or kitchen, is in principle classified as light leisure accommodation (HLL).

As such, this temporary or seasonal habitat (less than three months) is less than 35 m2, has no foundation and is not connected to any collective network.

Just like a mobile home or a caravan, this yurt can therefore be installed without special authorization wherever camping is not prohibited.

This may in particular be within a holiday village, a campsite or a residential leisure park.

It is also possible to mount it on a private plot, subject to having the agreement of its owner and that the local urban plan does not prohibit it.

A sustainable habitat

But more and more individuals are making their yurt their main residence.

The Alur law has therefore given them a legal status, now codified in article R111-51 of the Town Planning Code: "Installations without foundations with indoor or outdoor equipment that can be independent from public networks.


For year-round use (at least eight months a year), it is then necessary to set up your yurt on land located in a building zone and go through an administrative authorization.

Below 40 m2 of surface, a prior declaration is sufficient.

On the other hand, a development permit is necessary when it comes to installing at least two removable residences creating a total floor area greater than 40 m2.

In addition, if you opt for a contemporary yurt involving foundations, windows or sanitary or kitchen equipment, you will be subject to common construction law involving a building permit.

A taxable residence

As soon as you live all year round in your yurt, it is subject to housing tax (until its definitive abolition in 2023), like any other home.

Jurisprudence is constant on the subject: even light leisure dwellings, simply placed on the ground and which are not likely to be moved at any time, such as furnished yurts assigned to housing, are subject to this local tax.

But what about the property tax on built properties?

A ministerial response of April 2017 specifies that this taxation concerns dwellings fixed to the ground in perpetuity.

Yurts only fall into this category if they are placed or fixed on concrete bases planted in the ground and are connected to public water, sanitation or electricity distribution networks.

Logically, a yurt meeting the definition of the Alur law therefore escapes the property tax on built properties... but not that on unbuilt properties, in respect of the land on which it is placed.


Construction: The development tax may increase the final bill

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