DGFiP's Foncier innovant leads to 20,000+ pools taxed for 2022

AI system

System: Foncier innovant (DGFiP): open-source deep-learning segmentation of IGN orthophotos cross-checked with cadastral and tax files
Model: Not assessed
Release: Not assessed
Application developer: DGFiP (Délégation à la transformation numérique) with Capgemini (assistance à maîtrise d'ouvrage et maîtrise d'œuvre) and Google (cloud infrastructure and AI-model development services)
Role: Not assessed
Configuration: Not assessed
Inputs and outputs: Not assessed
Autonomy: Not assessed
Workflow: Deep-learning segmentation of IGN orthophotos producing pool and building outlines. Automated cross-check against cadastral and land-tax files. Systematic verification by a tax agent and a declaration campaign to owners.
Human oversight: Not assessed
Relation to AI: Official sources describe the chain (AI detection, automated file check, human verification, owner contact) and attribute the taxed pools to it. No evaluation isolates the algorithm's contribution from the human verification and declaration campaign. The Assemblée nationale written answer of 14 December 2021 confirms DGFiP's use of AI on IGN imagery and that contractors do not access tax data.
AI contribution: Not assessed

Outcome identifiers: Not assessed
Benefit: more than 20,000 pools being taxed for 2022, close to €10 million of extra revenue
Category: Improved Knowledge Discovery
Status: Not assessed
Beneficiary groups: People. Organizations. Society.
Beneficiaries: Not assessed
Reach: Not assessed
Distribution and access: Not assessed
Duration: Not assessed
Expected?: Yes
Costs and harms: Not assessed

Studies: Not assessed
Study design: Not assessed
Measurement: Not assessed
Setting and sample: Not assessed
Measures: more than 20,000 pools being taxed for 2022, close to €10 million of extra revenue
Comparison: Not assessed
Results: more than 20,000 pools being taxed for 2022, close to €10 million of extra revenue
Additional value from AI: Not assessed
Limitations: Not assessed
Denominators: Not assessed
Materials for replication: Not assessed

Participants: Developer: DGFiP (Délégation à la transformation numérique) with Capgemini (assistance à maîtrise d'ouvrage et maîtrise d'œuvre) and Google (cloud infrastructure and AI-model development services). Operator: Direction générale des Finances publiques (DGFiP).
Jurisdictions: Developer: France. Operator: France.
Ownership and control: Not assessed
Dependencies: Not assessed
Cross-border connections: Not assessed
Geopolitical implications: Not assessed

Conditions for replication: Regular high-resolution public aerial imagery (IGN triennial orthophotos). Reliable cadastral records to compare against. Legal basis to tax detected constructions and agent capacity for verification.
Replication attempts: 2 follow-up entries. Benefit recurred: 1. Outcome unresolved: 1.
Later findings: 2 April 2024. The Sénat's April 2024 report records the generalization to all of metropolitan France in 2023, for about 150,000 potentially taxable pools, and the DGCL page dates an industrialization phase from June 2024.
Availability: Not assessed
Institutional decision: Not assessed
Grounds: Not assessed
Action and result: Not assessed
Success criterion: Not assessed

Assessed benefits: People. Organizations. Society.
Depth: Not assessed
Reasons: People: Aggregate program results; no discrete attributable event. Organizations: Revenue totals for communes (about €10 million for 2022) are program aggregates. Society: National program figures (150,000 pools detected) without a discrete event.
Observed or intended: Not assessed
Rubric: Not assessed
Assessor and date: Not assessed
Alternative assessments: Not assessed
Fill: Independently studied

Kind

Not assessed

Related entries

AI analysis of aerial imagery of private property, as in DGFiP's pool detection, wrongly assessed a homeowner's roof and cost her insurance coverage.

Field

Tax administration: local property tax base. Cadastre and land-tax services.

Purpose

Detect undeclared pools and buildings from aerial imagery to bring them into the local property-tax base

Dates

Date basis unassessed: 2023 (precision unassessed). Updated: 21 October 2026.

Stage

Not assessed

Version

SHA-256: 31ca7f3f0330…

Report Independent author

Rambaud, D. & Vermeillet, S. (2024). IA, impôts, prestations sociales et lutte contre la fraude. Rapport d'information n° 491, Sénat, délégation à la prospective, 2 Apr 2024, p. 50.
Press release Developer

Direction générale des Finances publiques (2023). Généralisation du « Foncier innovant ». impots.gouv.fr, 2 Jun 2023.
Press release Developer

Direction générale des collectivités locales (n.d.). Le Foncier innovant. collectivites-locales.gouv.fr (page describing the June 2024 industrialisation phase).
Press release Developer

Direction générale des Finances publiques (2021). Expérimentation du Foncier innovant (section 1, 'Les grandes lignes du projet du Foncier innovant'). impots.gouv.fr, 20 Oct 2021 (modified 29 Aug 2022).
Other Developer

Assemblée nationale (2021). Question écrite n° 41677 de M. Jean-Jacques Gaultier, réponse du ministère des Comptes publics publiée au JO le 14 décembre 2021.