Money, tax and the law
Renting out your French property when you live abroad.
Rental income from a French property is taxed in France, wherever you live. Here are the general rules, to check with a tax adviser for your case.
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Tax treaties generally let France tax the income from property located in France. Your country of residence then takes it into account under its own rules and the treaty, usually to avoid double taxation.
Declaring the income
You declare your French rental income every year online on impots.gouv.fr, as a non-resident. Unfurnished lets are taxed as property income (revenus fonciers); furnished lets are taxed as business profits for non-professional landlords (the LMNP status).
The minimum rates
For non-residents, French-source income is taxed at a minimum rate of 20% up to a threshold, set at 29,579 euros for the income received in 2025, and 30% above it. You can ask for the average rate instead, calculated on your worldwide income, when it is lower; it is then applied only to the French income (impots.gouv.fr fact sheet for non-residents, March 2026).
Social charges
Rental income also bears social charges: 17.2% for unfurnished lets. The 2026 social security law raised the rate on furnished rental income to 18.6% (La finance pour tous, January 2026). If you are covered by the social security of a country of the European Union, the European Economic Area or Switzerland, a reduced 7.5% solidarity levy applies instead: check your own case.
Furnished or unfurnished, long or short term
A long-term furnished let often gives a better allowance on the income. Short-term holiday lets follow stricter rules since the Le Meur law of 2024: for income from 2025, the simplified regime gives a 30% allowance up to 15,000 euros for unclassified holiday lets, and 50% up to 77,700 euros for classified ones (Actu-Juridique). See letting a holiday home in Burgundy.
Get the right advice
These rules change often. A French accountant who works with non-residents will choose the most suitable regime with you. My role is to find the property and the tenant: I find tenants, prepare the lease and do the check-in, then you or a property manager take over. I work in English and French every day. I also speak Hindi, Urdu and Punjabi fluently, Persian (Farsi) very well, and good Greek and Arabic.
Frequently asked questions
Is rental income from French property taxed in France?
Yes, generally, even if you live abroad. Your country of residence then applies its own rules and the tax treaty.
What is the minimum tax rate for non-residents?
20% up to 29,579 euros of income received in 2025, and 30% above, unless the average rate on your worldwide income is lower.
Do non-residents pay French social charges on rental income?
Yes: 17.2% for unfurnished lets, 18.6% for furnished lets since 2026, or a 7.5% levy for people covered by an EU, EEA or Swiss social security scheme.
Do you manage rental properties?
No. I find the tenant, prepare the lease and do the check-in; the management stays with you.