Quick answer
The 2024 International Residential Code exempts one-story detached accessory structures with a floor area of no more than 200 square feet (other than storm shelters) from a building permit (IRC R105.2). A larger shed, a two-story shed, or one attached to the house needs a permit. Electrical or plumbing work in a shed needs its own permit even when the structure is exempt. Many places use a lower size limit, and zoning setbacks apply whatever the size.
What the model code says
The International Residential Code (IRC) defines an accessory structure as “a structure that is accessory to and incidental to that of the dwelling(s) or townhouse(s) and that is located on the same lot” (R202). Sheds, detached workshops, playhouses, and small detached garages all fall in this category.
The first item on the IRC’s list of building work exempt from permit (R105.2) is:
Other than storm shelters, one-story detached accessory structures, provided that the floor area does not exceed 200 square feet (18.58 m2).
Read it as four tests:
- One story. A shed with a loft that is a second floor fails. Ask locally how lofts are treated.
- Detached. Not attached to the house. A lean-to built against the house wall is an addition, not an exempt shed.
- 200 square feet or less of floor area. Measured from the floor area, not the roof overhang. Many jurisdictions set a lower number.
- Not a storm shelter. Storm shelters always need review.
The exemption covers only the building permit. R105.2 states that exemption does not authorize “any work to be done in any manner in violation of the provisions of this code or any other laws or ordinances of this jurisdiction.” An exempt shed must still meet zoning rules and must not be built in a way the code prohibits.
What still needs a permit
- Electrical. New circuits, feeders, outlets, and lighting are electrical work with their own permit. The IRC exempts only narrow items such as “minor repair work, including the replacement of lamps or the connection of approved portable electrical equipment to approved permanently installed receptacles.”
- Plumbing. A sink or hose bib connection to the water supply is plumbing work.
- Gas or mechanical. A permanently installed heater or mini-split.
- Larger accessory buildings. Workshops and garages above the threshold need a building permit with foundation, framing, and roof review. For roofs, the IRC’s ice barrier requirement does not apply to “detached accessory structures not containing conditioned floor area” (R905.1.2), but other roofing rules still do.
Zoning, HOA rules, and setbacks
Zoning rules almost always apply to sheds, even exempt ones:
- Location on the lot. Many ordinances require accessory structures to be in the side or rear yard, not in front of the house.
- Setbacks. Minimum distances from side and rear property lines, and sometimes from the house. Some codes allow smaller setbacks for small sheds.
- Height. Accessory structures often have a lower maximum height than the house.
- Lot coverage. The shed may count toward a maximum percentage of the lot covered by buildings.
- Number of structures. Some districts limit how many accessory buildings a lot can have.
- Easements and floodplains. Utility easements often bar structures. In a mapped flood zone, even a small shed may need a floodplain development permit and specific anchoring or venting.
- HOA covenants. These often govern size, color, materials, and placement, and may require approval before delivery.
Permits and inspections you can expect
For a shed that needs a building permit, expect:
- Plan review of a site plan and simple construction drawings, or the manufacturer’s drawings for a kit.
- Foundation or footing inspection for slabs and footings, before concrete is poured.
- Framing inspection for site-built structures, before walls are covered.
- Electrical rough-in and final, if wired.
- Final inspection.
For an exempt shed, there may be no inspection at all, but a zoning review or placement permit can still apply.
What to prepare
- Site plan showing the shed footprint, dimensions, and distances to property lines, the house, and other buildings.
- Size and height, including floor area and height to the peak.
- Foundation type: skids, blocks, piers, or slab.
- Construction details or manufacturer drawings for kits and prebuilt units.
- Electrical plan if adding power: circuit size, wiring method, and route.
- Floodplain information if your lot is in a mapped flood zone.
- HOA approval if required.
How permit fees are calculated
Fees vary by jurisdiction. Common methods are:
- Valuation-based fees. The applicant states the value of the work, and the fee is taken from a table. Many jurisdictions benchmark values against the International Code Council’s Building Valuation Data, which ICC describes as a resource “jurisdictions across the U.S. use as a benchmark to determine building permit fees.”
- Per-square-foot fees for accessory buildings.
- Flat fees for small accessory structures or zoning placement permits.
Electrical permits for shed wiring are usually separate and are often charged per circuit or as a flat fee. Check your county’s fee schedule through its profile in our directory.
Common mistakes
- Buying a kit before checking the size limit. Local limits are often below 200 square feet.
- Measuring the roof instead of the floor, or adding a loft that turns it into a two-story structure.
- Setting the shed too close to the property line or in a utility easement.
- Running an extension cord or buried cable without an electrical permit. Unpermitted wiring is a common inspection finding at home sale.
- Using the shed as a bedroom or rental. Habitable space is regulated very differently from storage.
- Ignoring floodplain rules. These can apply to small structures that the building code itself exempts.
State notes
Some states set a rule for this project statewide. These notes come from our state research; your city or county may add its own requirements.
- Connecticut
- Under the Connecticut amendments to the residential code (R105.2), one-story detached accessory structures used as tool or storage sheds, playhouses and similar uses do not need a building permit if the floor area is 200 square feet or less (storm shelters excepted). Source
- Massachusetts
- 780 CMR 51.00 R105.2: no building permit for one-story detached accessory structures used as tool and storage sheds, playhouses and similar uses, if the floor area does not exceed 200 sq ft. Source
- Michigan
- Under the current Michigan Residential Code rules (R 408.30505), a one-story detached accessory structure with a floor area of 200 square feet or less does not need a building permit. The exemption does not excuse the structure from meeting the code. Source
- Minnesota
- Where the State Building Code is enforced, a one-story detached shed, playhouse or similar accessory building of 200 square feet or less does not need a building permit (Minnesota Rules 1300.0120). Electrical and plumbing permits may still be needed, and local zoning still applies. Source
- New Jersey
- N.J.A.C. 5:23-2.14(b)8: no building permit for garden-type utility sheds of 200 sq ft or less and 10 ft or less in height, accessory to residential buildings and without water, gas, oil or sewer connections. An electrical permit is still required where applicable. Source
- New Mexico
- 14.5.2.9 NMAC: one-story detached accessory structures used as tool or storage sheds, playhouses or similar, with a floor area of 120 sq ft or less, are exempt from a building permit. Trade work such as wiring follows the separate trade permit rules. Source
- New York
- Under 19 NYCRR Part 1203, a local code program may choose to exempt from building permits one-story detached sheds, playhouses and similar structures of up to 144 square feet that go with one- or two-family homes or townhouses. The exemption applies only where the local program says so, and the structure must still meet the code. Source
- Ohio
- One-story detached accessory structures used as tool or storage sheds, playhouses and similar uses are exempt from RCO approval if the floor area is no more than 200 sq ft (RCO 102.10). The structure must still meet the code. Source
- Pennsylvania
- Sheds, detached private garages, carports and greenhouses under 1,000 sq ft that are accessory to a detached one-family home are excluded from the UCC unless a local ordinance covers them (34 Pa. Code § 403.1(b)(3)). Source
- Rhode Island
- One-story detached accessory structures with a floor area of 64 sq ft or less are exempt from a building permit under the Rhode Island One- and Two-Family Dwelling Code (SBC-2, R105.2). Source
- South Carolina
- An owner of residential property who builds a one-story detached accessory structure of 200 sq ft or less is exempt from the building permit requirement and from builder licensing (S.C. Code § 40-59-265). Source
- Virginia
- One-story detached tool or storage sheds, playhouses and similar buildings up to 256 sq ft are exempt from a building permit under USBC/VCC 108.2. The building official may require one in a special flood hazard area. Source
- West Virginia
- Group U utility structures and storage sheds of 200 sq ft or less are not subject to local inspection if they have no plumbing or electrical connections and are used only for residential storage (87CSR4 § 6.1). This applies only where the State Building Code is enforced. Source
Common questions
What size shed can I build without a permit?
Under the model 2024 IRC, a one-story detached accessory structure up to 200 square feet of floor area is exempt from a building permit (R105.2). Many jurisdictions adopt a smaller limit, so check your local code and zoning rules before you buy a kit.
Do prefabricated or delivered sheds need a permit?
The code looks at the structure, not how it arrives. A prebuilt shed over the local size limit needs a permit just like a site-built one. Zoning rules on placement apply to both.
Does running power to a shed need a permit?
Usually, yes. The IRC's building exemption covers the structure only. New branch circuits, feeders, and underground wiring are electrical work. The IRC's electrical exemptions are narrow (for example, replacing lamps or plugging approved portable equipment into existing receptacles), so new wiring to a shed generally requires an electrical permit.
Is a shed on skids a permanent structure?
Local codes and zoning ordinances decide. Many treat a shed on skids or blocks the same as one on a slab for setback and size purposes. Your permit office can tell you how it classifies it and what anchoring it expects.
Can I live in or rent out a shed?
Not as an exempt accessory structure. A space used for sleeping or living is a dwelling unit or habitable space with its own code requirements. See our accessory dwelling unit guide.
Check your county’s rules
The rules above are the model-code starting point. Your county or city decides which edition applies, what it changed, and what it charges. Look up the permit office that serves your address.
Sources
- 2024 International Residential Code, Chapter 1 (R105.2 work exempt from permit), unamended adoption reproduced by UpCodesup.codes
- 2024 International Residential Code, Chapter 2 (R202 definitions)up.codes
- 2024 International Residential Code, Chapter 9 (roof assemblies)up.codes
- International Code Council: Building Valuation Datawww.iccsafe.org
Last reviewed October 2026. Section numbers refer to the International Code Council’s model codes. We checked the wording against the published adoptions linked above, which reproduce the model text without amendment unless the source notes a state amendment. Codes take effect only when a state or local government adopts them, and many make amendments. This guide is general information, not legal or engineering advice. Suggest a correction
