{"id":715,"date":"2026-02-06T07:11:12","date_gmt":"2026-02-06T07:11:12","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=715"},"modified":"2026-02-18T09:44:50","modified_gmt":"2026-02-18T09:44:50","slug":"property-tax-france-ultimate-french-tax-guide","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/","title":{"rendered":"Property Tax in France for Non-Residents: Ultimate Guide to French Real Estate Taxes (2026)"},"content":{"rendered":"<p data-start=\"402\" data-end=\"690\">If you own property in France as a non-resident, it\u2019s important to understand the different <a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/french-tax-rental-income\" target=\"_blank\" rel=\"noopener\">French property taxes<\/a> that apply. Whether you rent out a Paris apartment, maintain a holiday home in Provence, or plan to sell a French villa, you\u2019ll face taxes at different stages of ownership.<\/p>  <div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\"> <div class=\"ez-toc-title-container\"> <p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p> <span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #ffffff;color:#ffffff\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #ffffff;color:#ffffff\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div> <nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#French_Property_Tax_Overview_for_Non-Residents\" >French Property Tax Overview for Non-Residents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Taxes_on_Buying_Property_in_France\" >Taxes on Buying Property in France<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Rental_Income_Tax_in_France_furnished_unfurnished\" >Rental Income Tax in France (furnished &amp; unfurnished)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Unfurnished_rentals_Location_vide\" >Unfurnished rentals (Location vide)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Furnished_rentals_Location_meublee\" >Furnished rentals (Location meubl\u00e9e)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Capital_Gains_Tax_in_France_for_Non-Residents\" >Capital Gains Tax in France for Non-Residents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Taxe_dHabitation_Housing_Tax_in_France\" >Taxe d\u2019Habitation (Housing Tax in France)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Taxe_Fonciere_%E2%80%93_French_LandProperty_Ownership_Tax\" >Taxe Fonci\u00e8re \u2013 French Land\/Property Ownership Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Wealth_Tax_in_France_IFI_%E2%80%93_Impot_sur_la_Fortune_Immobiliere\" >Wealth Tax in France (IFI \u2013 Imp\u00f4t sur la Fortune Immobili\u00e8re)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#CFE_Tax_VAT_on_French_Property\" >CFE Tax &amp; VAT on French Property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Avoiding_Overpayment_Deadlines_and_Special_Cases\" >Avoiding Overpayment, Deadlines, and Special Cases<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#Summary_Filing_Assistance\" >Summary &amp; Filing Assistance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#FAQ_French_Property_Tax_for_Non-Residents\" >FAQ: French Property Tax for Non-Residents<\/a><\/li><\/ul><\/nav><\/div>         <figure class=\"wp-block-image size-large\"><img decoding=\"async\" class=\"alignnone wp-image-4994 size-full\" title=\"French tax on real estate\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund.jpg\" alt=\"Wide aerial view of Paris with the Eiffel Tower centered in the distance, surrounded by historic buildings and green tree-lined streets under a partly cloudy evening sky.\" width=\"1920\" height=\"1281\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund.jpg 1920w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-1536x1025.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/buy-to-let-property-vat-refund-1400x934.jpg 1400w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>  <h2 data-start=\"1885\" data-end=\"1947\"><span class=\"ez-toc-section\" id=\"French_Property_Tax_Overview_for_Non-Residents\"><\/span>French Property Tax Overview for Non-Residents<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"2368\" data-end=\"2405\">In addition, you may be liable for:<\/p>  <ul data-start=\"2406\" data-end=\"2713\">  <li data-start=\"2406\" data-end=\"2479\">  <p data-start=\"2408\" data-end=\"2479\"><strong data-start=\"2408\" data-end=\"2429\">Rental income tax<\/strong>, if you earn income from renting your property.<\/p>  <\/li>  <li data-start=\"2480\" data-end=\"2544\">  <p data-start=\"2482\" data-end=\"2544\"><strong data-start=\"2482\" data-end=\"2503\">Capital gains tax<\/strong>, if you sell the property at a profit.<\/p>  <\/li>  <li data-start=\"2545\" data-end=\"2645\">  <p data-start=\"2547\" data-end=\"2645\"><strong data-start=\"2547\" data-end=\"2567\">Wealth tax (IFI)<\/strong>, if the net value of your French real estate holdings exceeds \u20ac1.3 million.<\/p>  <\/li>  <li data-start=\"2646\" data-end=\"2713\">  <p data-start=\"2648\" data-end=\"2713\"><strong data-start=\"2648\" data-end=\"2655\">VAT<\/strong>, on certain new builds or furnished rental investments.<\/p>  <\/li>  <\/ul>  <p>&nbsp;<\/p>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div>  <p>&nbsp;<\/p>            <h2 class=\"wp-block-heading\" data-start=\"1787\" data-end=\"1837\"><span class=\"ez-toc-section\" id=\"Taxes_on_Buying_Property_in_France\"><\/span>Taxes on Buying Property in France<span class=\"ez-toc-section-end\"><\/span><\/h2>  <h3 data-start=\"1977\" data-end=\"2002\">Main Taxes and Fees<\/h3>  <ul data-start=\"2003\" data-end=\"2446\">  <li data-start=\"2003\" data-end=\"2120\">  <p data-start=\"2005\" data-end=\"2120\"><strong data-start=\"2005\" data-end=\"2049\">Registration duties (droits de mutation)<\/strong> \u2013 generally <strong data-start=\"2062\" data-end=\"2071\">5%\u20136%<\/strong> of the purchase price for existing properties.<\/p>  <\/li>  <li data-start=\"2121\" data-end=\"2243\">  <p data-start=\"2123\" data-end=\"2243\"><strong data-start=\"2123\" data-end=\"2157\">Notary fees (frais de notaire)<\/strong> \u2013 approximately <strong data-start=\"2174\" data-end=\"2183\">7%\u20138%<\/strong> for resale property, and around <strong data-start=\"2216\" data-end=\"2225\">2%\u20133%<\/strong> for new builds.<\/p>  <\/li>  <li data-start=\"2244\" data-end=\"2446\">  <p data-start=\"2246\" data-end=\"2446\"><strong data-start=\"2246\" data-end=\"2259\">VAT (TVA)<\/strong> \u2013 applies to <strong data-start=\"2273\" data-end=\"2311\">new-builds and off-plan properties<\/strong>, at the standard rate of <strong data-start=\"2337\" data-end=\"2344\">20%<\/strong>. In certain investment cases (e.g. furnished tourist residences), part of the VAT may be recovered.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"2448\" data-end=\"2471\">Example Scenarios<\/h3>  <ul data-start=\"2472\" data-end=\"2738\">  <li data-start=\"2472\" data-end=\"2582\">  <p data-start=\"2474\" data-end=\"2582\">Buying a <strong data-start=\"2483\" data-end=\"2517\">resale property worth \u20ac200,000<\/strong>: expect roughly \u20ac14,000 in notary fees and registration costs.<\/p>  <\/li>  <li data-start=\"2583\" data-end=\"2738\">  <p data-start=\"2585\" data-end=\"2738\">Buying a <strong data-start=\"2594\" data-end=\"2632\">new-build apartment worth \u20ac200,000<\/strong>: add \u20ac40,000 VAT (20%), though in some cases this can be reclaimed if the property is rented furnished.<\/p>  <\/li>  <\/ul>  <p data-start=\"2740\" data-end=\"2879\">\ud83d\udc49 <strong data-start=\"2743\" data-end=\"2751\">Tip:<\/strong> Always budget for these upfront costs when purchasing French property, as they significantly increase the initial investment.<\/p>  <p data-start=\"2740\" data-end=\"2879\">\u00a0<\/p>  <p data-start=\"2740\" data-end=\"2879\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/french-property-vat-reclaim-for-foreign-investors\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR FRENCH PROPERTY VAT REFUND ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"2740\" data-end=\"2879\">\u00a0<\/p>  <h2 data-start=\"205\" data-end=\"273\"><span class=\"ez-toc-section\" id=\"Rental_Income_Tax_in_France_furnished_unfurnished\"><\/span>Rental Income Tax in France (furnished &amp; unfurnished)<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"275\" data-end=\"513\">If you are a <strong data-start=\"288\" data-end=\"313\">non-resident taxpayer<\/strong> and you earn income from renting out your French property, you are <strong data-start=\"381\" data-end=\"407\">required to declare it<\/strong> and file a <strong data-start=\"419\" data-end=\"467\">French property tax return for non-residents<\/strong> (also known as a French income tax return).<\/p>  <p data-start=\"515\" data-end=\"534\">\ud83d\udccc <strong data-start=\"518\" data-end=\"532\">Important:<\/strong><\/p>  <ul data-start=\"535\" data-end=\"895\">  <li data-start=\"535\" data-end=\"652\">  <p data-start=\"537\" data-end=\"652\">There is <strong data-start=\"546\" data-end=\"572\">no reporting threshold<\/strong>. All rental income must be declared, even if the final amount is non-taxable.<\/p>  <\/li>  <li data-start=\"653\" data-end=\"839\">  <p data-start=\"655\" data-end=\"839\">You may choose to <a href=\"https:\/\/www.ptireturns.com\/blog\/how-to-calculate-rental-income-tax-france\/\" target=\"_blank\" rel=\"noopener\">calculate your rental tax<\/a> using the <strong data-start=\"702\" data-end=\"744\">average rate for your worldwide income<\/strong>. If not, a minimum rate of 20% applies for earnings up to \u20ac28,797 and 30% above this amount.<\/p>  <\/li>  <li data-start=\"840\" data-end=\"895\">  <p data-start=\"842\" data-end=\"895\"><strong data-start=\"842\" data-end=\"860\">Social charges<\/strong> apply in addition to income tax.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"897\" data-end=\"928\">Tax Rates for Non-Residents<\/h3>  <ul data-start=\"929\" data-end=\"1115\">  <li data-start=\"929\" data-end=\"1005\">  <p data-start=\"931\" data-end=\"1005\"><strong data-start=\"931\" data-end=\"947\">EU residents<\/strong>: 27.5% combined (20% income tax + 7.5% social charges).<\/p>  <\/li>  <li data-start=\"1006\" data-end=\"1115\">  <p data-start=\"1008\" data-end=\"1115\"><strong data-start=\"1008\" data-end=\"1028\">Non-EU residents<\/strong>: 37.2%\u201347.2%, depending on income level (20%\/30% income tax + 17.2% social charges).<\/p>  <\/li>  <\/ul>  <p>&nbsp;<\/p>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">SUBMIT YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div>  <p>&nbsp;<\/p>  <p><img decoding=\"async\" class=\"alignnone wp-image-3060 size-full\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France.jpg\" alt=\"French property tax\" width=\"2121\" height=\"1414\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France.jpg 2121w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-2048x1365.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/01\/Non-resident-property-owners-in-France-1400x933.jpg 1400w\" sizes=\"(max-width: 2121px) 100vw, 2121px\" \/><\/p>  <h2 data-start=\"1122\" data-end=\"1162\"><span class=\"ez-toc-section\" id=\"Unfurnished_rentals_Location_vide\"><\/span>Unfurnished rentals (Location vide)<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"1164\" data-end=\"1242\">If you rent out an <strong data-start=\"1183\" data-end=\"1207\">unfurnished property<\/strong>, there are two main tax regimes:<\/p>  <ul data-start=\"1244\" data-end=\"1714\">  <li data-start=\"1244\" data-end=\"1439\">  <p data-start=\"1246\" data-end=\"1285\"><strong data-start=\"1246\" data-end=\"1270\">R\u00e9gime Micro-Foncier<\/strong> (simplified)<\/p>  <ul data-start=\"1288\" data-end=\"1439\">  <li data-start=\"1288\" data-end=\"1347\">  <p data-start=\"1290\" data-end=\"1347\">Available if annual rental income is <strong data-start=\"1327\" data-end=\"1344\">under \u20ac15,000<\/strong>.<\/p>  <\/li>  <li data-start=\"1350\" data-end=\"1395\">  <p data-start=\"1352\" data-end=\"1395\">A flat-rate <strong data-start=\"1364\" data-end=\"1381\">30% deduction<\/strong> is applied.<\/p>  <\/li>  <li data-start=\"1398\" data-end=\"1439\">  <p data-start=\"1400\" data-end=\"1439\">Only gross rental income is declared.<\/p>  <\/li>  <\/ul>  <\/li>  <li data-start=\"1441\" data-end=\"1714\">  <p data-start=\"1443\" data-end=\"1478\"><strong data-start=\"1443\" data-end=\"1458\">R\u00e9gime R\u00e9el<\/strong> (actual expenses)<\/p>  <ul data-start=\"1481\" data-end=\"1714\">  <li data-start=\"1481\" data-end=\"1548\">  <p data-start=\"1483\" data-end=\"1548\">Applies if annual income is <strong data-start=\"1511\" data-end=\"1527\">over \u20ac15,000<\/strong>, or if you opt in.<\/p>  <\/li>  <li data-start=\"1551\" data-end=\"1650\">  <p data-start=\"1553\" data-end=\"1650\">You <a href=\"https:\/\/www.ptireturns.com\/blog\/repairs-on-rental-property-tax-deductible\/\" target=\"_blank\" rel=\"noopener\"><strong>deduct<\/strong> <strong data-start=\"1564\" data-end=\"1592\">actual property expenses<\/strong><\/a> (repairs, maintenance, insurance, loan interest, etc.).<\/p>  <\/li>  <li data-start=\"1653\" data-end=\"1714\">  <p data-start=\"1655\" data-end=\"1714\">Requires filing additional forms with your annual return.<\/p>  <\/li>  <\/ul>  <\/li>  <\/ul>  <h2 data-start=\"1721\" data-end=\"1762\"><span class=\"ez-toc-section\" id=\"Furnished_rentals_Location_meublee\"><\/span>Furnished rentals (Location meubl\u00e9e)<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"1764\" data-end=\"1906\">If your property is <strong data-start=\"1784\" data-end=\"1804\">rented furnished<\/strong>, taxation falls under the <strong data-start=\"1831\" data-end=\"1845\">BIC regime<\/strong> (B\u00e9n\u00e9fices Industriels et Commerciaux). Two options exist:<\/p>  <p data-start=\"1910\" data-end=\"1932\"><strong data-start=\"1910\" data-end=\"1930\">R\u00e9gime Micro-BIC<\/strong><\/p>  <p>This applies automatically if you stay below the relevant income thresholds or opt for the r\u00e9el regime.<\/p>  <p><strong>Long-term furnished rentals (bail meubl\u00e9 classique)<\/strong>:<\/p>  <ul>  <li>For annual income under \u20ac77,700.<\/li>  <li>Flat-rate 50% deduction.<\/li>  <li>Only gross rental income is declared.<\/li>  <\/ul>  <p><strong>Short-term rentals (meubl\u00e9s de tourisme non class\u00e9s &#8211; e.g. Airbnb, Booking.com):<\/strong><\/p>  <ul>  <li>For annual income under \u20ac15,000.<\/li>  <li>Flat-rate 30% deduction.<\/li>  <li>No deduction of actual expenses.<\/li>  <\/ul>  <p><strong>Classified tourist rentals \/ chambres d&#8217;h\u00f4tes:<\/strong><\/p>  <ul>  <li>For annual income under \u20ac77,700 (reduced from \u20ac188,700 in 2024).<\/li>  <li>Flat-rate 50% deduction (reduced from 71% in 2024).<\/li>  <li>No deduction of actual expenses.<\/li>  <\/ul>  <p>Note: These thresholds apply to your entire tax household (foyer fiscal), not on a per individual basis. All furnished rental income earned by household members is combined to determine eligibility.<\/p>  <p><strong>R\u00e9gime r\u00e9el meubl\u00e9<\/strong><\/p>  <ul>  <li>Applies if income exceeds \u20ac77,700, or if you choose to be taxed under this system.<\/li>  <li>Deducts actual expenses, such as depreciation of furniture, maintenance costs, and utilities.<\/li>  <li>More paperwork but often results in lower taxable income.<\/li>  <\/ul>  <p>\ud83d\udcde Tip: Choosing the right regime (micro vs r\u00e9el) can make a big difference in your tax bill. A French property tax advisor can help determine the most tax-efficient option for your situation.<\/p>  <p>&nbsp;<\/p>  <p data-start=\"2346\" data-end=\"2544\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"2346\" data-end=\"2544\">\u00a0<\/p>  <h2 data-start=\"190\" data-end=\"250\"><span class=\"ez-toc-section\" id=\"Capital_Gains_Tax_in_France_for_Non-Residents\"><\/span>Capital Gains Tax in France for Non-Residents<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"252\" data-end=\"453\">When you sell property in France, you may be subject to <strong data-start=\"308\" data-end=\"335\">capital gains tax (CGT)<\/strong>. The rules apply to both residents and non-residents, with some differences depending on your country of residence.<\/p>  <h3 data-start=\"460\" data-end=\"496\">Standard Capital Gains Tax Rate<\/h3>  <ul data-start=\"497\" data-end=\"591\">  <li data-start=\"497\" data-end=\"533\">  <p data-start=\"499\" data-end=\"533\"><strong data-start=\"499\" data-end=\"531\">Capital Gains Tax (CGT): 19%<\/strong><\/p>  <\/li>  <li data-start=\"534\" data-end=\"563\">  <p data-start=\"536\" data-end=\"563\"><strong data-start=\"536\" data-end=\"561\">Social charges: 17.2%<\/strong><\/p>  <\/li>  <li data-start=\"564\" data-end=\"591\">  <p data-start=\"566\" data-end=\"591\"><strong data-start=\"566\" data-end=\"589\">Total charge: 36.2%<\/strong><\/p>  <\/li>  <\/ul>  <p data-start=\"593\" data-end=\"717\">\ud83d\udc49 Since 2015, there is <strong data-start=\"617\" data-end=\"648\">no longer a higher CGT rate<\/strong> for non-residents living outside the European Economic Area (EEA).<\/p>  <h3 data-start=\"724\" data-end=\"763\">Taper Relief (Allowance Over Time)<\/h3>  <p data-start=\"765\" data-end=\"852\">The longer you own a property, the more relief you receive on CGT and social charges.<\/p>  <h4 data-start=\"854\" data-end=\"885\"><strong data-start=\"854\" data-end=\"883\">Capital Gains Tax relief:<\/strong><\/h4>  <ul data-start=\"886\" data-end=\"1025\">  <li data-start=\"886\" data-end=\"917\">  <p data-start=\"888\" data-end=\"917\">Years 1\u20135: <strong data-start=\"899\" data-end=\"915\">No allowance<\/strong><\/p>  <\/li>  <li data-start=\"918\" data-end=\"949\">  <p data-start=\"920\" data-end=\"949\">Years 6\u201321: <strong data-start=\"932\" data-end=\"947\">6% per year<\/strong><\/p>  <\/li>  <li data-start=\"950\" data-end=\"1025\">  <p data-start=\"952\" data-end=\"1025\">Year 22: <strong data-start=\"961\" data-end=\"967\">4%<\/strong><br data-start=\"967\" data-end=\"970\" \/>\u27a1\ufe0f <strong data-start=\"973\" data-end=\"1023\">Full CGT exemption after 22 years of ownership<\/strong><\/p>  <\/li>  <\/ul>  <h4 data-start=\"1027\" data-end=\"1055\"><strong data-start=\"1027\" data-end=\"1053\">Social Charges relief:<\/strong><\/h4>  <ul data-start=\"1056\" data-end=\"1249\">  <li data-start=\"1056\" data-end=\"1087\">  <p data-start=\"1058\" data-end=\"1087\">Years 1\u20135: <strong data-start=\"1069\" data-end=\"1085\">No allowance<\/strong><\/p>  <\/li>  <li data-start=\"1088\" data-end=\"1122\">  <p data-start=\"1090\" data-end=\"1122\">Years 6\u201321: <strong data-start=\"1102\" data-end=\"1120\">1.65% per year<\/strong><\/p>  <\/li>  <li data-start=\"1123\" data-end=\"1144\">  <p data-start=\"1125\" data-end=\"1144\">Year 22: <strong data-start=\"1134\" data-end=\"1142\">1.6%<\/strong><\/p>  <\/li>  <li data-start=\"1145\" data-end=\"1249\">  <p data-start=\"1147\" data-end=\"1249\">Years 23\u201330: <strong data-start=\"1160\" data-end=\"1175\">9% per year<\/strong><br data-start=\"1175\" data-end=\"1178\" \/>\u27a1\ufe0f <strong data-start=\"1181\" data-end=\"1247\">Full exemption from social charges after 30 years of ownership<\/strong><\/p>  <\/li>  <\/ul>  <h3 data-start=\"1256\" data-end=\"1309\">Capital Gains &amp; Social Charges Allowances<\/h3>  <p>&nbsp;<\/p>   <table id=\"tablepress-14-no-2\" class=\"tablepress tablepress-id-14\"> <thead> <tr class=\"row-1\"> \t<th class=\"column-1\">Ownership Period<\/th><th class=\"column-2\">Capital Gains Tax Allowance<\/th><th class=\"column-3\">Social Charges Allowance<\/th> <\/tr> <\/thead> <tbody class=\"row-striping row-hover\"> <tr class=\"row-2\"> \t<td class=\"column-1\">1\u20135 Years<\/td><td class=\"column-2\">0%<\/td><td class=\"column-3\">0%<\/td> <\/tr> <tr class=\"row-3\"> \t<td class=\"column-1\">6 Years<\/td><td class=\"column-2\">6%<\/td><td class=\"column-3\">1.65%<\/td> <\/tr> <tr class=\"row-4\"> \t<td class=\"column-1\">10 Years<\/td><td class=\"column-2\">30%<\/td><td class=\"column-3\">8.25%<\/td> <\/tr> <tr class=\"row-5\"> \t<td class=\"column-1\">15 Years<\/td><td class=\"column-2\">60%<\/td><td class=\"column-3\">16.5%<\/td> <\/tr> <tr class=\"row-6\"> \t<td class=\"column-1\">20 Years<\/td><td class=\"column-2\">90%<\/td><td class=\"column-3\">24.75%<\/td> <\/tr> <tr class=\"row-7\"> \t<td class=\"column-1\">22 Years<\/td><td class=\"column-2\">100% (exempt)<\/td><td class=\"column-3\">28%<\/td> <\/tr> <tr class=\"row-8\"> \t<td class=\"column-1\">30+ Years<\/td><td class=\"column-2\">N\/A<\/td><td class=\"column-3\">100% (exempt)<\/td> <\/tr> <\/tbody> <\/table> <!-- #tablepress-14-no-2 from cache -->  <div class=\"_tableContainer_1rjym_1\">  <div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\u00a0<\/div>  <\/div>  <h3 data-start=\"2021\" data-end=\"2054\">Exemptions for Non-Residents<\/h3>  <p data-start=\"2056\" data-end=\"2157\">Some non-residents may qualify for <strong data-start=\"2091\" data-end=\"2123\">capital gains tax exemptions<\/strong> if specific conditions are met:<\/p>  <ul data-start=\"2158\" data-end=\"2389\">  <li data-start=\"2158\" data-end=\"2215\">  <p data-start=\"2160\" data-end=\"2215\">Sale occurs <strong data-start=\"2172\" data-end=\"2209\">within 10 years of leaving France<\/strong>, OR<\/p>  <\/li>  <li data-start=\"2216\" data-end=\"2312\">  <p data-start=\"2218\" data-end=\"2312\">The property has not been rented or occupied since <strong data-start=\"2269\" data-end=\"2306\">January 1 of the year before sale<\/strong>, OR<\/p>  <\/li>  <li data-start=\"2313\" data-end=\"2389\">  <p data-start=\"2315\" data-end=\"2389\">You were a French tax resident for <strong data-start=\"2350\" data-end=\"2370\">at least 2 years<\/strong> before the sale.<\/p>  <\/li>  <\/ul>  <p data-start=\"2391\" data-end=\"2407\">\ud83d\udccc Conditions:<\/p>  <ul data-start=\"2408\" data-end=\"2625\">  <li data-start=\"2408\" data-end=\"2468\">  <p data-start=\"2410\" data-end=\"2468\">Exemption applies to <strong data-start=\"2431\" data-end=\"2465\">one property per tax household<\/strong>.<\/p>  <\/li>  <li data-start=\"2469\" data-end=\"2519\">  <p data-start=\"2471\" data-end=\"2519\">Net taxable gain must not exceed <strong data-start=\"2504\" data-end=\"2516\">\u20ac150,000<\/strong>.<\/p>  <\/li>  <li data-start=\"2520\" data-end=\"2625\">  <p data-start=\"2522\" data-end=\"2625\">Also available to nationals of <strong data-start=\"2553\" data-end=\"2622\">non-EU countries with non-discrimination tax treaties with France<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"2632\" data-end=\"2655\">UK &amp; EEA Residents<\/h3>  <ul data-start=\"2657\" data-end=\"2906\">  <li data-start=\"2657\" data-end=\"2814\">  <p data-start=\"2659\" data-end=\"2814\">Non-residents from the <strong data-start=\"2682\" data-end=\"2689\">EEA<\/strong> pay the standard 19% CGT but benefit from <strong data-start=\"2732\" data-end=\"2758\">reduced social charges<\/strong> (replaced by a 7.5% solidarity tax instead of 17.2%).<\/p>  <\/li>  <li data-start=\"2815\" data-end=\"2906\">  <p data-start=\"2817\" data-end=\"2906\">Since <strong data-start=\"2823\" data-end=\"2833\">Brexit<\/strong>, UK residents now pay the <strong data-start=\"2860\" data-end=\"2889\">full 17.2% social charges<\/strong> on top of CGT.<\/p>  <\/li>  <\/ul>  <p data-start=\"2913\" data-end=\"3054\">\ud83d\udcde <strong data-start=\"2916\" data-end=\"2924\">Tip:<\/strong> A French property tax advisor can calculate whether you qualify for exemptions or relief on CGT, and help avoid unnecessary overpayment.<\/p>  <p data-start=\"2546\" data-end=\"2663\">\ud83d\udc49 <strong data-start=\"2549\" data-end=\"2607\">Need help filing your French rental income tax return?<\/strong> PTI Returns can prepare and submit it online for you.<\/p>  <p data-start=\"2546\" data-end=\"2663\">\u00a0<\/p>  <p data-start=\"2546\" data-end=\"2663\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">SUBMIT YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"2546\" data-end=\"2663\">\u00a0<\/p>  <p data-start=\"2546\" data-end=\"2663\"><img decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-image-431\" title=\"Taxes when you are renting out a property in France\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes-1024x683.jpg\" alt=\"Taxes when you are renting out a property in France\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/12\/holiday-rental-property-income-taxes.jpg 1400w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>  <h2 data-start=\"229\" data-end=\"285\"><span class=\"ez-toc-section\" id=\"Taxe_dHabitation_Housing_Tax_in_France\"><\/span>Taxe d\u2019Habitation (Housing Tax in France)<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"287\" data-end=\"438\">The <strong data-start=\"291\" data-end=\"312\">taxe d\u2019habitation<\/strong> is a yearly property tax imposed on <strong data-start=\"349\" data-end=\"375\">furnished second homes<\/strong>, including related structures like garages and outbuildings.<\/p>  <ul data-start=\"440\" data-end=\"569\">  <li data-start=\"440\" data-end=\"497\">  <p data-start=\"442\" data-end=\"497\"><strong data-start=\"442\" data-end=\"464\">Primary residences<\/strong>: largely abolished since 2018.<\/p>  <\/li>  <li data-start=\"498\" data-end=\"569\">  <p data-start=\"500\" data-end=\"569\"><strong data-start=\"500\" data-end=\"530\">Second homes\/holiday homes<\/strong>: still subject to taxe d\u2019habitation.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"571\" data-end=\"607\">How It Works for Non-Residents<\/h3>  <ul data-start=\"609\" data-end=\"1037\">  <li data-start=\"609\" data-end=\"773\">  <p data-start=\"611\" data-end=\"773\">If your primary residence is <strong data-start=\"640\" data-end=\"658\">outside France<\/strong>, any property you own in France is treated as a <strong data-start=\"707\" data-end=\"722\">second home<\/strong>, even if it\u2019s your only property in the country.<\/p>  <\/li>  <li data-start=\"774\" data-end=\"911\">  <p data-start=\"776\" data-end=\"911\">Properties rented out long-term as someone else\u2019s main residence are generally <strong data-start=\"855\" data-end=\"883\">tax-exempt for the owner<\/strong>, as the tenant is liable.<\/p>  <\/li>  <li data-start=\"912\" data-end=\"1037\">  <p data-start=\"914\" data-end=\"1037\">Short-term holiday rentals may qualify for exemption if the owner pays the <strong data-start=\"989\" data-end=\"1034\">Cotisation Fonci\u00e8re des Entreprises (CFE)<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1039\" data-end=\"1067\">Key Calculation Points<\/h3>  <ul data-start=\"1069\" data-end=\"1365\">  <li data-start=\"1069\" data-end=\"1164\">  <p data-start=\"1071\" data-end=\"1164\">Tax depends on the <strong data-start=\"1090\" data-end=\"1120\">property\u2019s characteristics<\/strong>, including size, location, and condition.<\/p>  <\/li>  <li data-start=\"1165\" data-end=\"1200\">  <p data-start=\"1167\" data-end=\"1200\">Rates vary by <strong data-start=\"1181\" data-end=\"1197\">municipality<\/strong>.<\/p>  <\/li>  <li data-start=\"1201\" data-end=\"1365\">  <p data-start=\"1203\" data-end=\"1365\">For <strong data-start=\"1207\" data-end=\"1228\">vacant properties<\/strong>, Taxe d\u2019Habitation is usually not due unless the town has more than 50,000 residents (then a <strong data-start=\"1322\" data-end=\"1353\">tax on vacant housing \u2013 TLV<\/strong> applies).<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1367\" data-end=\"1392\">Deadlines &amp; Payment<\/h3>  <ul data-start=\"1394\" data-end=\"1558\">  <li data-start=\"1394\" data-end=\"1498\">  <p data-start=\"1396\" data-end=\"1498\">Tax notices are sent <strong data-start=\"1417\" data-end=\"1452\">end of August \/ early September<\/strong> to the property address or uploaded online.<\/p>  <\/li>  <li data-start=\"1499\" data-end=\"1558\">  <p data-start=\"1501\" data-end=\"1558\">Payment deadlines vary, but generally <strong data-start=\"1539\" data-end=\"1555\">mid-November<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1560\" data-end=\"1583\">Who Pays the Tax?<\/h3>  <ul data-start=\"1585\" data-end=\"1826\">  <li data-start=\"1585\" data-end=\"1627\">  <p data-start=\"1587\" data-end=\"1627\"><strong data-start=\"1587\" data-end=\"1596\">Owner<\/strong> \u2013 if the property is vacant.<\/p>  <\/li>  <li data-start=\"1628\" data-end=\"1706\">  <p data-start=\"1630\" data-end=\"1706\"><strong data-start=\"1630\" data-end=\"1657\">Occupant on January 1st<\/strong> \u2013 owner or tenant if the property is occupied.<\/p>  <\/li>  <li data-start=\"1707\" data-end=\"1826\">  <p data-start=\"1709\" data-end=\"1826\">If a tenant moves in after January 1st, the tax is <strong data-start=\"1760\" data-end=\"1823\">still the owner\u2019s or tenant\u2019s responsibility on January 1st<\/strong>.<\/p>  <\/li>  <\/ul>  <p data-start=\"1833\" data-end=\"2034\">\ud83d\udccc <strong data-start=\"1836\" data-end=\"1862\">Tip for Non-Residents:<\/strong><br data-start=\"1862\" data-end=\"1865\" \/>Even if your property is only used occasionally, you may still owe taxe d\u2019habitation. Check with your local mairie or a French tax advisor to confirm your obligations.<\/p>  <p data-start=\"1833\" data-end=\"2034\">\u00a0<\/p>  <p data-start=\"1833\" data-end=\"2034\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"1833\" data-end=\"2034\">\u00a0<\/p>  <h2 data-start=\"206\" data-end=\"271\"><span class=\"ez-toc-section\" id=\"Taxe_Fonciere_%E2%80%93_French_LandProperty_Ownership_Tax\"><\/span>Taxe Fonci\u00e8re \u2013 French Land\/Property Ownership Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"273\" data-end=\"431\">The <strong data-start=\"277\" data-end=\"294\">Taxe Fonci\u00e8re<\/strong> is an <strong data-start=\"301\" data-end=\"330\">annual local property tax<\/strong> imposed on all property owners in France, whether the property is <strong data-start=\"397\" data-end=\"428\">occupied, rented, or vacant<\/strong>.<\/p>  <ul data-start=\"433\" data-end=\"707\">  <li data-start=\"433\" data-end=\"511\">  <p data-start=\"435\" data-end=\"511\">Applies to <strong data-start=\"446\" data-end=\"464\">all properties<\/strong>: houses, apartments, land, and outbuildings.<\/p>  <\/li>  <li data-start=\"512\" data-end=\"569\">  <p data-start=\"514\" data-end=\"569\">Payable by the <strong data-start=\"529\" data-end=\"553\">owner on January 1st<\/strong> of each year.<\/p>  <\/li>  <li data-start=\"570\" data-end=\"707\">  <p data-start=\"572\" data-end=\"707\">Includes additional charges, such as <strong data-start=\"609\" data-end=\"652\">taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res<\/strong> (garbage collection), depending on the municipality.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"714\" data-end=\"754\">Taxe Fonci\u00e8re vs. Taxe d\u2019Habitation<\/h3>  <p>&nbsp;<\/p>   <table id=\"tablepress-15-no-2\" class=\"tablepress tablepress-id-15\"> <thead> <tr class=\"row-1\"> \t<th class=\"column-1\">Tax<\/th><th class=\"column-2\">Who Pays<\/th><th class=\"column-3\">Purpose<\/th> <\/tr> <\/thead> <tbody class=\"row-striping row-hover\"> <tr class=\"row-2\"> \t<td class=\"column-1\">Taxe Fonci\u00e8re<\/td><td class=\"column-2\">Property owner<\/td><td class=\"column-3\">Annual property ownership\/land tax<\/td> <\/tr> <tr class=\"row-3\"> \t<td class=\"column-1\">Taxe d\u2019Habitation<\/td><td class=\"column-2\">Occupant on January 1 (owner or tenant)<\/td><td class=\"column-3\">Tax for using the property as a residence<\/td> <\/tr> <\/tbody> <\/table> <!-- #tablepress-15-no-2 from cache -->  <div class=\"_tableContainer_1rjym_1\">  <div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\u00a0<\/div>  <\/div>  <p data-start=\"1185\" data-end=\"1339\">\u2705 <strong data-start=\"1187\" data-end=\"1206\">Key Difference:<\/strong> Taxe Fonci\u00e8re is on <strong data-start=\"1227\" data-end=\"1240\">ownership<\/strong>, Taxe d\u2019Habitation is on <strong data-start=\"1266\" data-end=\"1289\">residency\/occupancy<\/strong>. Both apply to <strong data-start=\"1305\" data-end=\"1336\">residents and non-residents<\/strong>.<\/p>  <h3 data-start=\"1346\" data-end=\"1370\">Payment &amp; Deadlines<\/h3>  <ul data-start=\"1372\" data-end=\"1828\">  <li data-start=\"1372\" data-end=\"1472\">  <p data-start=\"1374\" data-end=\"1472\"><strong data-start=\"1374\" data-end=\"1391\">Taxe Fonci\u00e8re<\/strong> notice is usually issued in <strong data-start=\"1420\" data-end=\"1433\">September<\/strong>, with payment due by <strong data-start=\"1455\" data-end=\"1469\">15 October<\/strong>.<\/p>  <\/li>  <li data-start=\"1473\" data-end=\"1558\">  <p data-start=\"1475\" data-end=\"1558\">Online payments extend the deadline to <strong data-start=\"1514\" data-end=\"1528\">20 October<\/strong> (or 25th with a bank levy).<\/p>  <\/li>  <li data-start=\"1559\" data-end=\"1613\">  <p data-start=\"1561\" data-end=\"1613\">Monthly installments may be arranged upon request.<\/p>  <\/li>  <li data-start=\"1614\" data-end=\"1656\">  <p data-start=\"1616\" data-end=\"1656\">Late payments incur a <strong data-start=\"1638\" data-end=\"1653\">10% penalty<\/strong>.<\/p>  <\/li>  <li data-start=\"1658\" data-end=\"1773\">  <p data-start=\"1660\" data-end=\"1773\"><strong data-start=\"1660\" data-end=\"1681\">Taxe d\u2019Habitation<\/strong> notices are sent <strong data-start=\"1699\" data-end=\"1733\">late September \/ early October<\/strong>, with payment due by <strong data-start=\"1755\" data-end=\"1770\">15 November<\/strong>.<\/p>  <\/li>  <li data-start=\"1774\" data-end=\"1828\">  <p data-start=\"1776\" data-end=\"1828\">CFE tax bills are due by <strong data-start=\"1801\" data-end=\"1816\">15 December<\/strong> annually.<\/p>  <\/li>  <\/ul>  <p><strong data-start=\"1838\" data-end=\"1864\">\ud83d\udcccTip for Non-Residents:<\/strong><br data-start=\"1864\" data-end=\"1867\" \/>Even if your property is vacant, you must pay Taxe Fonci\u00e8re. Using a <strong data-start=\"1936\" data-end=\"1958\">French tax advisor<\/strong> can ensure all exemptions, allowances, or overpayments (e.g., CFE refund) are applied correctly.<\/p>  <p>&nbsp;<\/p>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div>  <p>&nbsp;<\/p>  <h2 data-start=\"185\" data-end=\"261\"><span class=\"ez-toc-section\" id=\"Wealth_Tax_in_France_IFI_%E2%80%93_Impot_sur_la_Fortune_Immobiliere\"><\/span>Wealth Tax in France (IFI \u2013 Imp\u00f4t sur la Fortune Immobili\u00e8re)<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"263\" data-end=\"443\">The <strong data-start=\"267\" data-end=\"274\">IFI<\/strong> is an <strong data-start=\"281\" data-end=\"311\">annual property wealth tax<\/strong> in France, payable if the total value of your <strong data-start=\"358\" data-end=\"388\">taxable French real estate<\/strong> exceeds <strong data-start=\"397\" data-end=\"413\">\u20ac1.3 million<\/strong> on January 1st of the year.<\/p>  <ul data-start=\"445\" data-end=\"588\">  <li data-start=\"445\" data-end=\"517\">  <p data-start=\"447\" data-end=\"517\">Only <strong data-start=\"452\" data-end=\"485\">real estate located in France<\/strong> is counted for non-residents.<\/p>  <\/li>  <li data-start=\"518\" data-end=\"588\">  <p data-start=\"520\" data-end=\"588\">Tax treaties between your country and France may affect liability.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"595\" data-end=\"614\">Taxable Assets<\/h3>  <p data-start=\"616\" data-end=\"654\">Assets included in IFI calculations:<\/p>  <ul data-start=\"655\" data-end=\"943\">  <li data-start=\"655\" data-end=\"727\">  <p data-start=\"657\" data-end=\"727\">Apartments, houses, and <strong data-start=\"681\" data-end=\"697\">outbuildings<\/strong> (garages, cellars, parking)<\/p>  <\/li>  <li data-start=\"728\" data-end=\"773\">  <p data-start=\"730\" data-end=\"773\">Buildings, including historical monuments<\/p>  <\/li>  <li data-start=\"774\" data-end=\"806\">  <p data-start=\"776\" data-end=\"806\">Buildings under construction<\/p>  <\/li>  <li data-start=\"807\" data-end=\"874\">  <p data-start=\"809\" data-end=\"874\">Agricultural land, building plots, and other <strong data-start=\"854\" data-end=\"872\">non-built land<\/strong><\/p>  <\/li>  <li data-start=\"875\" data-end=\"943\">  <p data-start=\"877\" data-end=\"943\"><strong data-start=\"877\" data-end=\"903\">Fractions of buildings<\/strong> held via shares in property companies<\/p>  <\/li>  <\/ul>  <p data-start=\"945\" data-end=\"966\">Exemptions include:<\/p>  <ul data-start=\"967\" data-end=\"1086\">  <li data-start=\"967\" data-end=\"1004\">  <p data-start=\"969\" data-end=\"1004\">Rural properties leased long-term<\/p>  <\/li>  <li data-start=\"1005\" data-end=\"1026\">  <p data-start=\"1007\" data-end=\"1026\">Forests and woods<\/p>  <\/li>  <li data-start=\"1027\" data-end=\"1086\">  <p data-start=\"1029\" data-end=\"1086\">Real estate rights not considered professional property<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1093\" data-end=\"1118\">IFI Tax Rates (2026)<\/h3>  <div class=\"_tableContainer_1rjym_1\">  <div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">  <table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1120\" data-end=\"1504\">  <thead data-start=\"1120\" data-end=\"1168\">  <tr data-start=\"1120\" data-end=\"1168\">  <th data-start=\"1120\" data-end=\"1153\" data-col-size=\"sm\">Fraction of Net Taxable Assets<\/th>  <th data-start=\"1153\" data-end=\"1168\" data-col-size=\"sm\">Rate of Tax<\/th>  <\/tr>  <\/thead>  <tbody data-start=\"1216\" data-end=\"1504\">  <tr data-start=\"1216\" data-end=\"1263\">  <td data-start=\"1216\" data-end=\"1249\" data-col-size=\"sm\">\u20ac0 \u2013 \u20ac800,000<\/td>  <td data-start=\"1249\" data-end=\"1263\" data-col-size=\"sm\">0%<\/td>  <\/tr>  <tr data-start=\"1264\" data-end=\"1311\">  <td data-start=\"1264\" data-end=\"1297\" data-col-size=\"sm\">\u20ac800,001 \u2013 \u20ac1,300,000<\/td>  <td data-start=\"1297\" data-end=\"1311\" data-col-size=\"sm\">0.50%<\/td>  <\/tr>  <tr data-start=\"1312\" data-end=\"1359\">  <td data-start=\"1312\" data-end=\"1345\" data-col-size=\"sm\">\u20ac1,300,001 \u2013 \u20ac2,570,000<\/td>  <td data-start=\"1345\" data-end=\"1359\" data-col-size=\"sm\">0.70%<\/td>  <\/tr>  <tr data-start=\"1360\" data-end=\"1407\">  <td data-start=\"1360\" data-end=\"1393\" data-col-size=\"sm\">\u20ac2,570,001 \u2013 \u20ac5,000,000<\/td>  <td data-start=\"1393\" data-end=\"1407\" data-col-size=\"sm\">1%<\/td>  <\/tr>  <tr data-start=\"1408\" data-end=\"1455\">  <td data-start=\"1408\" data-end=\"1441\" data-col-size=\"sm\">\u20ac5,000,001 \u2013 \u20ac10,000,000<\/td>  <td data-start=\"1441\" data-end=\"1455\" data-col-size=\"sm\">1.25%<\/td>  <\/tr>  <tr data-start=\"1456\" data-end=\"1504\">  <td data-start=\"1456\" data-end=\"1490\" data-col-size=\"sm\">\u20ac10,000,001+<\/td>  <td data-start=\"1490\" data-end=\"1504\" data-col-size=\"sm\">1.50%<\/td>  <\/tr>  <\/tbody>  <\/table>  <\/div>  <\/div>  <p data-start=\"1506\" data-end=\"1613\">\ud83d\udccc <strong data-start=\"1509\" data-end=\"1518\">Note:<\/strong> Calculation starts from \u20ac800,000; a discount applies on net wealth between \u20ac1.3\u20131.4 million.<\/p>  <h3 data-start=\"1620\" data-end=\"1641\">Deductible Debts<\/h3>  <p data-start=\"1643\" data-end=\"1692\">Certain debts may reduce your taxable IFI base:<\/p>  <ul data-start=\"1693\" data-end=\"1828\">  <li data-start=\"1693\" data-end=\"1731\">  <p data-start=\"1695\" data-end=\"1731\">Related to <strong data-start=\"1706\" data-end=\"1729\">taxable real estate<\/strong><\/p>  <\/li>  <li data-start=\"1732\" data-end=\"1779\">  <p data-start=\"1734\" data-end=\"1779\">Dependent on a member of your tax household<\/p>  <\/li>  <li data-start=\"1780\" data-end=\"1828\">  <p data-start=\"1782\" data-end=\"1828\">Must exist as of January 1st of the tax year<\/p>  <\/li>  <\/ul>  <p data-start=\"1830\" data-end=\"1841\">Examples:<\/p>  <ul data-start=\"1842\" data-end=\"1950\">  <li data-start=\"1842\" data-end=\"1898\">  <p data-start=\"1844\" data-end=\"1898\">Property improvements, extensions, or reconstruction<\/p>  <\/li>  <li data-start=\"1899\" data-end=\"1950\">  <p data-start=\"1901\" data-end=\"1950\">Maintenance and other real estate-related taxes<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1957\" data-end=\"1980\">Filing &amp; Deadlines<\/h3>  <ul data-start=\"1982\" data-end=\"2168\">  <li data-start=\"1982\" data-end=\"2048\">  <p data-start=\"1984\" data-end=\"2048\">IFI is filed annually, usually by <strong data-start=\"2018\" data-end=\"2045\">end of May \/ early June<\/strong>.<\/p>  <\/li>  <li data-start=\"2049\" data-end=\"2168\">  <p data-start=\"2051\" data-end=\"2168\">Non-residents may consult a <strong data-start=\"2079\" data-end=\"2110\">French property tax advisor<\/strong> to ensure proper reporting, exemptions, and deductions.<\/p>  <\/li>  <\/ul>  <p data-start=\"2175\" data-end=\"2317\">\ud83d\udcde <strong data-start=\"2178\" data-end=\"2204\">Tip for Non-Residents:<\/strong><br data-start=\"2204\" data-end=\"2207\" \/>Engaging a French tax expert helps minimize IFI liability, avoid errors, and comply with French legislation.<\/p>  <p data-start=\"2175\" data-end=\"2317\">\u00a0<\/p>  <p data-start=\"1833\" data-end=\"2034\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">SUBMIT YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"1833\" data-end=\"2034\">\u00a0<\/p>  <h2 data-start=\"211\" data-end=\"258\"><span class=\"ez-toc-section\" id=\"CFE_Tax_VAT_on_French_Property\"><\/span>CFE Tax &amp; VAT on French Property<span class=\"ez-toc-section-end\"><\/span><\/h2>  <h3 data-start=\"260\" data-end=\"306\">Cotisation Fonci\u00e8re des Entreprises (CFE)<\/h3>  <p data-start=\"308\" data-end=\"407\">The <strong data-start=\"312\" data-end=\"323\">CFE tax<\/strong> is an <strong data-start=\"330\" data-end=\"344\">annual tax<\/strong> paid by owners of <strong data-start=\"363\" data-end=\"394\">furnished rental properties<\/strong> in France.<\/p>  <ul data-start=\"409\" data-end=\"588\">  <li data-start=\"409\" data-end=\"482\">  <p data-start=\"411\" data-end=\"482\">Calculated based on the <strong data-start=\"435\" data-end=\"463\">theoretical rental value<\/strong> of the property.<\/p>  <\/li>  <li data-start=\"483\" data-end=\"550\">  <p data-start=\"485\" data-end=\"550\">Leaseback or <strong data-start=\"498\" data-end=\"524\">unfurnished properties<\/strong> are usually <strong data-start=\"537\" data-end=\"547\">exempt<\/strong>.<\/p>  <\/li>  <li data-start=\"551\" data-end=\"588\">  <p data-start=\"553\" data-end=\"588\">Typical range: <strong data-start=\"568\" data-end=\"585\">\u20ac100 \u2013 \u20ac1,500<\/strong>.<\/p>  <\/li>  <\/ul>  <h4 data-start=\"590\" data-end=\"606\">Exemptions<\/h4>  <ul data-start=\"608\" data-end=\"672\">  <li data-start=\"608\" data-end=\"635\">  <p data-start=\"610\" data-end=\"635\">First year of ownership<\/p>  <\/li>  <li data-start=\"636\" data-end=\"672\">  <p data-start=\"638\" data-end=\"672\">Annual turnover below <strong data-start=\"660\" data-end=\"670\">\u20ac5,000<\/strong><\/p>  <\/li>  <\/ul>  <p data-start=\"674\" data-end=\"799\">\ud83d\udca1 <strong data-start=\"677\" data-end=\"685\">Tip:<\/strong> Many property owners <strong data-start=\"707\" data-end=\"722\">overpay CFE<\/strong> and are entitled to a <strong data-start=\"745\" data-end=\"755\">refund<\/strong>. PTI Returns can assist in claiming this.<\/p>  <h3 data-start=\"806\" data-end=\"837\">VAT on Buy-to-Let Property<\/h3>  <ul data-start=\"839\" data-end=\"1018\">  <li data-start=\"839\" data-end=\"869\">  <p data-start=\"841\" data-end=\"869\">Standard VAT rate: <strong data-start=\"860\" data-end=\"867\">20%<\/strong><\/p>  <\/li>  <li data-start=\"870\" data-end=\"1018\">  <p data-start=\"872\" data-end=\"911\">Reduced rates apply in special zones:<\/p>  <ul data-start=\"914\" data-end=\"1018\">  <li data-start=\"914\" data-end=\"951\">  <p data-start=\"916\" data-end=\"951\"><strong data-start=\"916\" data-end=\"949\">ANRU zones (urban renovation)<\/strong><\/p>  <\/li>  <li data-start=\"954\" data-end=\"986\">  <p data-start=\"956\" data-end=\"986\"><strong data-start=\"956\" data-end=\"984\">QPV (priority districts)<\/strong><\/p>  <\/li>  <li data-start=\"989\" data-end=\"1018\">  <p data-start=\"991\" data-end=\"1018\">Rate can drop to <strong data-start=\"1008\" data-end=\"1016\">5.5%<\/strong><\/p>  <\/li>  <\/ul>  <\/li>  <\/ul>  <h4 data-start=\"1020\" data-end=\"1048\">VAT Refund Opportunity<\/h4>  <ul data-start=\"1050\" data-end=\"1336\">  <li data-start=\"1050\" data-end=\"1150\">  <p data-start=\"1052\" data-end=\"1150\">Buyers who rent out <strong data-start=\"1072\" data-end=\"1123\">newly built leaseback property in tourist areas<\/strong> may recover <strong data-start=\"1136\" data-end=\"1147\">20% <a href=\"https:\/\/www.ptireturns.com\/blog\/french-property-vat-refund-guide-for-foreign-investors\/\" target=\"_blank\" rel=\"noopener\">VAT refund<\/a><\/strong>.<\/p>  <\/li>  <li data-start=\"1151\" data-end=\"1336\">  <p data-start=\"1153\" data-end=\"1166\">Conditions:<\/p>  <ul data-start=\"1169\" data-end=\"1336\">  <li data-start=\"1169\" data-end=\"1242\">  <p data-start=\"1171\" data-end=\"1242\">If property is sold <strong data-start=\"1191\" data-end=\"1210\">before 20 years<\/strong>, pro-rata VAT must be repaid.<\/p>  <\/li>  <li data-start=\"1245\" data-end=\"1336\">  <p data-start=\"1247\" data-end=\"1336\">If removed from the real estate market, a portion of VAT is repaid based on years held.<\/p>  <\/li>  <\/ul>  <\/li>  <\/ul>  <p data-start=\"1338\" data-end=\"1420\">\ud83d\udcde <strong data-start=\"1341\" data-end=\"1349\">Tip:<\/strong> PTI Returns can assist with <strong data-start=\"1378\" data-end=\"1396\">VAT submission<\/strong> and claiming refunds.<\/p>  <p data-start=\"1338\" data-end=\"1420\">\u00a0<\/p>  <p data-start=\"1338\" data-end=\"1420\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/french-property-vat-reclaim-for-foreign-investors\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR FRENCH PROPERTY VAT REFUND ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"1338\" data-end=\"1420\">\u00a0<\/p>  <h2 data-start=\"210\" data-end=\"275\"><span class=\"ez-toc-section\" id=\"Avoiding_Overpayment_Deadlines_and_Special_Cases\"><\/span>Avoiding Overpayment, Deadlines, and Special Cases<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"277\" data-end=\"434\">Owning property in France can be complex for non-residents. Proper planning and expert guidance can help <strong data-start=\"382\" data-end=\"408\">avoid overpaying taxes<\/strong> and <strong data-start=\"413\" data-end=\"431\">stay compliant<\/strong>.<\/p>  <h4 data-start=\"441\" data-end=\"490\">How to Avoid Overpaying Tax on Rental Income<\/h4>  <p data-start=\"494\" data-end=\"580\">French tax requirements are <strong data-start=\"522\" data-end=\"533\">complex<\/strong>, with multiple forms, rules, and exemptions.<\/p>  <p data-start=\"583\" data-end=\"648\">Seeking advice from a <strong data-start=\"605\" data-end=\"641\">French property tax professional<\/strong> can:<\/p>  <ul>  <li data-start=\"583\" data-end=\"648\">Minimize tax liability<\/li>  <li data-start=\"583\" data-end=\"648\">Identify eligible deductions<\/li>  <li data-start=\"583\" data-end=\"648\">Ensure correct filing<\/li>  <li data-start=\"742\" data-end=\"881\">  <p data-start=\"744\" data-end=\"881\">Both furnished and unfurnished rental properties have <strong data-start=\"798\" data-end=\"818\">specific regimes<\/strong> (Micro-Foncier, R\u00e9gime R\u00e9el, Micro-BIC, R\u00e9gime R\u00e9el Meubl\u00e9).<\/p>  <\/li>  <\/ul>  <p data-start=\"744\" data-end=\"881\">Choosing the <strong data-start=\"897\" data-end=\"925\">most advantageous regime<\/strong> can significantly reduce your tax bill.<\/p>  <h3 data-start=\"974\" data-end=\"1025\">Deadlines for Filing French Income Tax Returns<\/h3>  <ul data-start=\"1027\" data-end=\"1280\">  <li data-start=\"1027\" data-end=\"1116\">  <p data-start=\"1029\" data-end=\"1116\">Deadlines vary by <strong data-start=\"1047\" data-end=\"1076\">d\u00e9partement (101 regions)<\/strong> and are announced in <strong data-start=\"1098\" data-end=\"1113\">late spring<\/strong>.<\/p>  <\/li>  <li data-start=\"1117\" data-end=\"1280\">  <p data-start=\"1119\" data-end=\"1139\">Examples for 2026:<\/p>  <ul data-start=\"1142\" data-end=\"1280\">  <li data-start=\"1142\" data-end=\"1216\">  <p data-start=\"1144\" data-end=\"1216\"><strong data-start=\"1144\" data-end=\"1158\">20\/05\/2026<\/strong>\u00a0\u2013 Leaseback &amp; <a href=\"https:\/\/www.ptireturns.com\/blog\/changes-to-french-furnished-lettings\/\" target=\"_blank\" rel=\"noopener\"><strong>furnished lettings<\/strong><\/a> (business tax returns)<\/p>  <\/li>  <li data-start=\"1219\" data-end=\"1280\">  <p data-start=\"1221\" data-end=\"1280\"><strong data-start=\"1221\" data-end=\"1235\">23\/05\/2026<\/strong>\u00a0\u2013 Non-furnished &amp; Micro income tax returns<\/p>  <\/li>  <\/ul>  <\/li>  <\/ul>  <h4 data-start=\"1282\" data-end=\"1309\">Late Filing Penalties<\/h4>  <p>&nbsp;<\/p>  <div class=\"_tableContainer_1rjym_1\">  <div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\"> <table id=\"tablepress-17-no-2\" class=\"tablepress tablepress-id-17\"> <thead> <tr class=\"row-1\"> \t<th class=\"column-1\">Delay<\/th><th class=\"column-2\">Penalty<\/th> <\/tr> <\/thead> <tbody class=\"row-striping row-hover\"> <tr class=\"row-2\"> \t<td class=\"column-1\">Before formal notice from tax office<\/td><td class=\"column-2\">10%<\/td> <\/tr> <tr class=\"row-3\"> \t<td class=\"column-1\">Within 30 days of notice<\/td><td class=\"column-2\">20%<\/td> <\/tr> <tr class=\"row-4\"> \t<td class=\"column-1\">More than 30 days after notice<\/td><td class=\"column-2\">40%<\/td> <\/tr> <tr class=\"row-5\"> \t<td class=\"column-1\">Undeclared or illegal activity discovered<\/td><td class=\"column-2\">80%<\/td> <\/tr> <\/tbody> <\/table> <!-- #tablepress-17-no-2 from cache --><\/div>  <div tabindex=\"-1\">\u00a0<\/div>  <\/div>  <ul data-start=\"1698\" data-end=\"1828\">  <li data-start=\"1698\" data-end=\"1731\">  <p data-start=\"1700\" data-end=\"1731\">Late interest may also apply.<\/p>  <\/li>  <li data-start=\"1732\" data-end=\"1828\">  <p data-start=\"1734\" data-end=\"1828\">Even if <strong data-start=\"1742\" data-end=\"1759\">no tax is due<\/strong>, a declaration is required to obtain a <strong data-start=\"1799\" data-end=\"1825\">notice of non-taxation<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1835\" data-end=\"1874\">UK Resident Landlords After Brexit<\/h3>  <ul data-start=\"1876\" data-end=\"2291\">  <li data-start=\"1876\" data-end=\"1947\">  <p data-start=\"1878\" data-end=\"1947\">UK residents are no longer EU citizens, affecting French tax rules.<\/p>  <\/li>  <li data-start=\"1948\" data-end=\"2043\">  <p data-start=\"1950\" data-end=\"2043\">Rental profits are taxed under the <strong data-start=\"1985\" data-end=\"2014\">double taxation agreement<\/strong> between France and the UK.<\/p>  <\/li>  <li data-start=\"2044\" data-end=\"2106\">  <p data-start=\"2046\" data-end=\"2054\">Rates:<\/p>  <ul data-start=\"2057\" data-end=\"2106\">  <li data-start=\"2057\" data-end=\"2080\">  <p data-start=\"2059\" data-end=\"2080\">Up to \u20ac28,797 \u2013 20%<\/p>  <\/li>  <li data-start=\"2083\" data-end=\"2106\">  <p data-start=\"2085\" data-end=\"2106\">Above \u20ac28,797 \u2013 30%<\/p>  <\/li>  <\/ul>  <\/li>  <li data-start=\"2107\" data-end=\"2195\">  <p data-start=\"2109\" data-end=\"2195\">Social charges for UK citizens increased from <strong data-start=\"2155\" data-end=\"2172\">7.5% to 17.2%<\/strong> (CSG + CRDS + PSOL).<\/p>  <\/li>  <li data-start=\"2196\" data-end=\"2291\">  <p data-start=\"2198\" data-end=\"2291\">Furnished rentals must have a <strong data-start=\"2228\" data-end=\"2244\">SIRET number<\/strong>, as they are treated as commercial activity.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"2298\" data-end=\"2330\">US Resident Property Owners<\/h3>  <p data-start=\"2334\" data-end=\"2422\">If the property is <strong data-start=\"2353\" data-end=\"2367\">not rented<\/strong>, only keep records of purchase, costs, and expenses.<\/p>  <p data-start=\"2425\" data-end=\"2489\">Rented properties must be declared on a <strong data-start=\"2465\" data-end=\"2486\">French tax return<\/strong>.<\/p>  <ul data-start=\"2332\" data-end=\"2763\">  <li data-start=\"2490\" data-end=\"2590\">  <p data-start=\"2492\" data-end=\"2508\">Capital gains:<\/p>  <ul data-start=\"2511\" data-end=\"2590\">  <li data-start=\"2511\" data-end=\"2523\">  <p data-start=\"2513\" data-end=\"2523\">CGT: 19%<\/p>  <\/li>  <li data-start=\"2526\" data-end=\"2590\">  <p data-start=\"2528\" data-end=\"2590\">Social charges: 17.2% for residents, 15.5% for non-residents<\/p>  <\/li>  <\/ul>  <\/li>  <\/ul>  <p data-start=\"2593\" data-end=\"2654\">Sales after <strong data-start=\"2605\" data-end=\"2617\">30 years<\/strong> may be exempt due to taper relief.<\/p>  <p data-start=\"2593\" data-end=\"2654\">US filing:<\/p>  <ul data-start=\"2672\" data-end=\"2763\">  <li data-start=\"2672\" data-end=\"2714\">  <p data-start=\"2674\" data-end=\"2714\">Report on <strong data-start=\"2684\" data-end=\"2712\">Schedule D and Form 8949<\/strong><\/p>  <\/li>  <li data-start=\"2717\" data-end=\"2763\">  <p data-start=\"2719\" data-end=\"2763\">Claim <strong data-start=\"2725\" data-end=\"2748\">foreign tax credits<\/strong> on Form 1116<\/p>  <\/li>  <\/ul>  <p data-start=\"2770\" data-end=\"2936\">\ud83d\udcde <strong data-start=\"2773\" data-end=\"2781\">Tip:<\/strong> A French property tax advisor can help <strong data-start=\"2821\" data-end=\"2860\">navigate international tax treaties<\/strong>, claim <strong data-start=\"2868\" data-end=\"2882\">deductions<\/strong>, and <strong data-start=\"2888\" data-end=\"2909\">ensure compliance<\/strong> for UK and US residents.<\/p>  <p data-start=\"2770\" data-end=\"2936\">\u00a0<\/p>  <p data-start=\"2770\" data-end=\"2936\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"2770\" data-end=\"2936\">\u00a0<\/p>  <h2 data-start=\"175\" data-end=\"218\"><span class=\"ez-toc-section\" id=\"Summary_Filing_Assistance\"><\/span>Summary &amp; Filing Assistance<span class=\"ez-toc-section-end\"><\/span><\/h2>  <p data-start=\"220\" data-end=\"412\">Owning French property as a non-resident involves multiple taxes, filing requirements, and deadlines. Understanding your obligations can <strong data-start=\"357\" data-end=\"409\">save money, reduce stress, and ensure compliance<\/strong>.<\/p>  <h3 data-start=\"419\" data-end=\"437\">Key Takeaways<\/h3>  <ul data-start=\"439\" data-end=\"1074\">  <li data-start=\"439\" data-end=\"526\">  <p data-start=\"441\" data-end=\"526\"><strong data-start=\"441\" data-end=\"469\">Property income taxation<\/strong>: Non-residents pay tax on French-source rental income.<\/p>  <\/li>  <li data-start=\"527\" data-end=\"662\">  <p data-start=\"529\" data-end=\"662\"><strong data-start=\"529\" data-end=\"548\">Double taxation<\/strong>: You may be considered a tax resident in two countries; check double taxation agreements to avoid paying twice.<\/p>  <\/li>  <li data-start=\"663\" data-end=\"803\">  <p data-start=\"665\" data-end=\"803\"><strong data-start=\"665\" data-end=\"690\">French property taxes<\/strong>: Local taxes, income tax, capital gains tax, wealth tax (IFI), Taxe Fonci\u00e8re, and Taxe d\u2019Habitation may apply.<\/p>  <\/li>  <li data-start=\"804\" data-end=\"878\">  <p data-start=\"806\" data-end=\"878\"><strong data-start=\"806\" data-end=\"821\">VAT refunds<\/strong>: Possible for newly built <a href=\"https:\/\/www.ptireturns.com\/blog\/your-taxes-on-leaseback-rental-property-in-france\/\" target=\"_blank\" rel=\"noopener\"><strong>leaseback rental properties<\/strong><\/a>.<\/p>  <\/li>  <li data-start=\"879\" data-end=\"958\">  <p data-start=\"881\" data-end=\"958\"><strong data-start=\"881\" data-end=\"901\">French tax return for non residents deadline matter<\/strong>: Late filing can lead to penalties from 10% up to 80%.<\/p>  <\/li>  <li data-start=\"959\" data-end=\"1074\">  <p data-start=\"961\" data-end=\"1074\"><strong data-start=\"961\" data-end=\"987\">Country-specific rules<\/strong>: UK and US residents have additional considerations post-Brexit or under US tax law.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1081\" data-end=\"1103\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/03\/landlord-tax-return-assistance.jpg\" alt=\"french tax return for non residents deadline \" width=\"1400\" height=\"933\" \/><\/h3>  <h3 data-start=\"1081\" data-end=\"1103\">Filing Assistance<\/h3>  <p data-start=\"1105\" data-end=\"1214\">For non-resident property owners, professional guidance can <strong data-start=\"1165\" data-end=\"1211\">simplify filing and minimize tax liability<\/strong>.<\/p>  <h4 data-start=\"1216\" data-end=\"1243\">How <a href=\"https:\/\/www.ptireturns.com\/\" target=\"_blank\" rel=\"noopener\">PTI Returns<\/a> Helps<\/h4>  <ul data-start=\"1245\" data-end=\"1547\">  <li data-start=\"1245\" data-end=\"1300\">  <p data-start=\"1247\" data-end=\"1300\">Handles <strong data-start=\"1255\" data-end=\"1290\">all French property tax filings<\/strong> online.<\/p>  <\/li>  <li data-start=\"1301\" data-end=\"1371\">  <p data-start=\"1303\" data-end=\"1371\">Applies <strong data-start=\"1311\" data-end=\"1368\">international tax agreements and allowable deductions<\/strong>.<\/p>  <\/li>  <li data-start=\"1372\" data-end=\"1434\">  <p data-start=\"1374\" data-end=\"1434\">Communicates directly with the <strong data-start=\"1405\" data-end=\"1431\">French tax authorities<\/strong>.<\/p>  <\/li>  <li data-start=\"1435\" data-end=\"1493\">  <p data-start=\"1437\" data-end=\"1493\">Provides <strong data-start=\"1446\" data-end=\"1470\">multilingual support<\/strong> via phone and email.<\/p>  <\/li>  <li data-start=\"1494\" data-end=\"1547\">  <p data-start=\"1496\" data-end=\"1547\">Keeps clients <strong data-start=\"1510\" data-end=\"1544\">updated on legislation changes<\/strong>.<\/p>  <\/li>  <\/ul>  <h4 data-start=\"1549\" data-end=\"1571\">Services Offered<\/h4>  <ul data-start=\"1573\" data-end=\"1787\">  <li data-start=\"1573\" data-end=\"1626\">  <p data-start=\"1575\" data-end=\"1626\">Filing <strong data-start=\"1582\" data-end=\"1624\">income, wealth, and rental tax returns<\/strong><\/p>  <\/li>  <li data-start=\"1627\" data-end=\"1676\">  <p data-start=\"1629\" data-end=\"1676\">Claiming <strong data-start=\"1638\" data-end=\"1674\">VAT refunds and CFE overpayments<\/strong><\/p>  <\/li>  <li data-start=\"1677\" data-end=\"1728\">  <p data-start=\"1679\" data-end=\"1728\">Ensuring compliance for <strong data-start=\"1703\" data-end=\"1726\">UK and US residents<\/strong><\/p>  <\/li>  <li data-start=\"1729\" data-end=\"1787\">  <p data-start=\"1731\" data-end=\"1787\">Reducing the risk of <strong data-start=\"1752\" data-end=\"1785\">late penalties or overpayment<\/strong><\/p>  <\/li>  <\/ul>  <p data-start=\"1789\" data-end=\"1901\">\u00a0<\/p>  <p data-start=\"1789\" data-end=\"1901\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">SUBMIT YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"1789\" data-end=\"1901\">\u00a0<\/p>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"flex-1 overflow-hidden\">  <figure class=\"wp-block-image size-large\"><img decoding=\"async\" class=\"alignnone wp-image-5001 size-full\" title=\"Holiday home owner in France? Choose a reliable property tax filing assistance!\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance.jpg\" alt=\"A scenic outdoor terrace with terracotta tiles, stone walls, and a wooden chair surrounded by potted green plants. A brick archway leads to a garden with large evergreen trees.\" width=\"1400\" height=\"933\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance.jpg 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance-1024x682.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/02\/french-property-tax-assistance-1000x666.jpg 1000w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/><\/figure>  <\/div>  <\/div>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"flex-1 overflow-hidden\">  <h2 data-start=\"233\" data-end=\"279\"><span class=\"ez-toc-section\" id=\"FAQ_French_Property_Tax_for_Non-Residents\"><\/span>FAQ: French Property Tax for Non-Residents<span class=\"ez-toc-section-end\"><\/span><\/h2>  <h3 data-start=\"281\" data-end=\"342\">1. I own a property in France. What taxes should I pay?<\/h3>  <p data-start=\"343\" data-end=\"398\">If you own property in France, you may be liable for:<\/p>  <ul data-start=\"399\" data-end=\"709\">  <li data-start=\"399\" data-end=\"453\">  <p data-start=\"401\" data-end=\"453\"><strong data-start=\"401\" data-end=\"416\">Local taxes<\/strong> (Taxe Fonci\u00e8re, Taxe d\u2019Habitation)<\/p>  <\/li>  <li data-start=\"454\" data-end=\"489\">  <p data-start=\"456\" data-end=\"489\"><strong data-start=\"456\" data-end=\"470\">Income tax<\/strong> on rental income<\/p>  <\/li>  <li data-start=\"490\" data-end=\"540\">  <p data-start=\"492\" data-end=\"540\"><strong data-start=\"492\" data-end=\"513\">Capital gains tax<\/strong> if you sell the property<\/p>  <\/li>  <li data-start=\"541\" data-end=\"601\">  <p data-start=\"543\" data-end=\"601\"><strong data-start=\"543\" data-end=\"563\">Wealth tax (IFI)<\/strong> if total assets exceed \u20ac1.3 million<\/p>  <\/li>  <li data-start=\"602\" data-end=\"709\">  <p data-start=\"604\" data-end=\"709\">Reporting obligations depend on your <strong data-start=\"641\" data-end=\"661\">residency status<\/strong> and whether the property is rented or vacant.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"716\" data-end=\"792\">2. What is the difference between Taxe Fonci\u00e8re and Taxe d\u2019Habitation?<\/h3>  <ul data-start=\"793\" data-end=\"1105\">  <li data-start=\"793\" data-end=\"882\">  <p data-start=\"795\" data-end=\"882\"><strong data-start=\"795\" data-end=\"812\">Taxe Fonci\u00e8re<\/strong>: Paid by the property owner, tax on ownership (land and buildings).<\/p>  <\/li>  <li data-start=\"883\" data-end=\"1105\">  <p data-start=\"885\" data-end=\"1105\"><strong data-start=\"885\" data-end=\"906\">Taxe d\u2019Habitation<\/strong>: Paid by the occupant on January 1 (owner or tenant), tax on using the property as a residence.<br data-start=\"1002\" data-end=\"1005\" \/>Both taxes apply to residents and non-residents, but the <strong data-start=\"1062\" data-end=\"1102\">responsible party and purpose differ<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1112\" data-end=\"1180\">3. Am I a resident or non-resident of France for tax purposes?<\/h3>  <ul data-start=\"1181\" data-end=\"1451\">  <li data-start=\"1181\" data-end=\"1274\">  <p data-start=\"1183\" data-end=\"1274\">You are considered a <strong data-start=\"1204\" data-end=\"1220\">tax resident<\/strong> if you live in France <strong data-start=\"1243\" data-end=\"1271\">at least 6 months a year<\/strong>.<\/p>  <\/li>  <li data-start=\"1275\" data-end=\"1354\">  <p data-start=\"1277\" data-end=\"1354\">Exceptions exist for frequent travelers, business owners, or professionals.<\/p>  <\/li>  <li data-start=\"1355\" data-end=\"1451\">  <p data-start=\"1357\" data-end=\"1451\">Residency can also be determined by <strong data-start=\"1393\" data-end=\"1448\">spending more time in France than any other country<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"1458\" data-end=\"1508\">4. Can I be a tax resident in two countries?<\/h3>  <p data-start=\"1509\" data-end=\"1658\">Yes, it\u2019s possible. Double taxation agreements between France and your other country of residence <strong data-start=\"1607\" data-end=\"1655\">prevent being taxed twice on the same income<\/strong>.<\/p>  <\/div>  <\/div>  <p data-start=\"1509\" data-end=\"1658\">\u00a0<\/p>  <p data-start=\"1509\" data-end=\"1658\"><div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p>  <p data-start=\"1509\" data-end=\"1658\">\u00a0<\/p>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"flex-1 overflow-hidden\">  <h3 data-start=\"1665\" data-end=\"1722\">5. Are there any deductible debts for property tax?<\/h3>  <p data-start=\"1723\" data-end=\"1801\">Yes, debts related to the property may reduce your taxable base if they are:<\/p>  <ul data-start=\"1802\" data-end=\"1923\">  <li data-start=\"1802\" data-end=\"1831\">  <p data-start=\"1804\" data-end=\"1831\">Related to taxable assets<\/p>  <\/li>  <li data-start=\"1832\" data-end=\"1878\">  <p data-start=\"1834\" data-end=\"1878\">Dependent on a member of the tax household<\/p>  <\/li>  <li data-start=\"1879\" data-end=\"1923\">  <p data-start=\"1881\" data-end=\"1923\">Existing as of January 1 of the tax year<\/p>  <\/li>  <\/ul>  <p data-start=\"1925\" data-end=\"2038\">Examples include <strong data-start=\"1942\" data-end=\"2035\">property improvements, extensions, reconstruction, maintenance, or property-related taxes<\/strong>.<\/p>  <h3 data-start=\"2045\" data-end=\"2118\">6. What is Cotisation Fonci\u00e8re des Entreprises (CFE) tax in France?<\/h3>  <ul data-start=\"2119\" data-end=\"2395\">  <li data-start=\"2119\" data-end=\"2184\">  <p data-start=\"2121\" data-end=\"2184\">Annual tax paid by owners of <strong data-start=\"2150\" data-end=\"2181\">furnished rental properties<\/strong>.<\/p>  <\/li>  <li data-start=\"2185\" data-end=\"2247\">  <p data-start=\"2187\" data-end=\"2247\">Based on the <strong data-start=\"2200\" data-end=\"2228\">theoretical rental value<\/strong> of the property.<\/p>  <\/li>  <li data-start=\"2248\" data-end=\"2308\">  <p data-start=\"2250\" data-end=\"2308\">Most <strong data-start=\"2255\" data-end=\"2294\">leaseback or unfurnished properties<\/strong> are exempt.<\/p>  <\/li>  <li data-start=\"2309\" data-end=\"2395\">  <p data-start=\"2311\" data-end=\"2395\">First-year owners or properties with turnover under \u20ac5,000 are usually <strong data-start=\"2382\" data-end=\"2392\">exempt<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"2402\" data-end=\"2468\">7. Can you reclaim VAT on the buy-to-let purchase in France?<\/h3>  <ul data-start=\"2469\" data-end=\"2718\">  <li data-start=\"2469\" data-end=\"2494\">  <p data-start=\"2471\" data-end=\"2494\">Standard VAT: <strong data-start=\"2485\" data-end=\"2492\">20%<\/strong><\/p>  <\/li>  <li data-start=\"2495\" data-end=\"2567\">  <p data-start=\"2497\" data-end=\"2567\">Reduced VAT (5.5%) for properties in <strong data-start=\"2534\" data-end=\"2565\">ANRU zones or QPV districts<\/strong><\/p>  <\/li>  <li data-start=\"2568\" data-end=\"2651\">  <p data-start=\"2570\" data-end=\"2651\">Buyers renting <strong data-start=\"2585\" data-end=\"2621\">newly built leaseback properties<\/strong> may claim a <strong data-start=\"2634\" data-end=\"2648\">VAT refund<\/strong>.<\/p>  <\/li>  <li data-start=\"2652\" data-end=\"2718\">  <p data-start=\"2654\" data-end=\"2718\">Selling before 20 years may require <strong data-start=\"2690\" data-end=\"2715\">partial VAT repayment<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"2725\" data-end=\"2778\">8. What are the income tax deadlines in France?<\/h3>  <ul data-start=\"2779\" data-end=\"3003\">  <li data-start=\"2779\" data-end=\"2935\">  <p data-start=\"2781\" data-end=\"2827\">Deadlines vary by <strong data-start=\"2799\" data-end=\"2814\">d\u00e9partement<\/strong>. Examples:<\/p>  <ul data-start=\"2830\" data-end=\"2935\">  <li data-start=\"2830\" data-end=\"2876\">  <p data-start=\"2832\" data-end=\"2876\"><strong data-start=\"2832\" data-end=\"2841\">20\/05<\/strong>\u00a0\u2013 Leaseback &amp; furnished lettings<\/p>  <\/li>  <li data-start=\"2879\" data-end=\"2935\">  <p data-start=\"2881\" data-end=\"2935\"><strong data-start=\"2881\" data-end=\"2890\">23\/06<\/strong>\u00a0\u2013 Non-furnished &amp; Micro income tax returns<\/p>  <\/li>  <\/ul>  <\/li>  <li data-start=\"2936\" data-end=\"3003\">  <p data-start=\"2938\" data-end=\"3003\">Filing late can lead to <strong data-start=\"2962\" data-end=\"2982\">10\u201380% penalties<\/strong> and late interest.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"3010\" data-end=\"3078\">9. What are the UK resident landlord obligations after Brexit?<\/h3>  <ul data-start=\"3079\" data-end=\"3311\">  <li data-start=\"3079\" data-end=\"3158\">  <p data-start=\"3081\" data-end=\"3158\">UK residents are taxed under the <strong data-start=\"3114\" data-end=\"3143\">double taxation agreement<\/strong> with France.<\/p>  <\/li>  <li data-start=\"3159\" data-end=\"3210\">  <p data-start=\"3161\" data-end=\"3210\">Income tax rates: 20% up to \u20ac28,797, 30% above.<\/p>  <\/li>  <li data-start=\"3211\" data-end=\"3259\">  <p data-start=\"3213\" data-end=\"3259\">Social charges increased from 7.5% to 17.2%.<\/p>  <\/li>  <li data-start=\"3260\" data-end=\"3311\">  <p data-start=\"3262\" data-end=\"3311\">Furnished rentals must have a <strong data-start=\"3292\" data-end=\"3308\">SIRET number<\/strong>.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"3318\" data-end=\"3392\">10. What are the US tax obligations for owners of French properties?<\/h3>  <ul data-start=\"3393\" data-end=\"3672\">  <li data-start=\"3393\" data-end=\"3458\">  <p data-start=\"3395\" data-end=\"3458\">Non-rented properties: keep records of purchase and expenses.<\/p>  <\/li>  <li data-start=\"3459\" data-end=\"3515\">  <p data-start=\"3461\" data-end=\"3515\">Rented properties: report on <strong data-start=\"3490\" data-end=\"3512\">French tax returns<\/strong>.<\/p>  <\/li>  <li data-start=\"3516\" data-end=\"3595\">  <p data-start=\"3518\" data-end=\"3595\">Capital gains: 19% + social charges (17.2% residents in France and non-residents from outside the EU, 7.5% non-residents in France and residents in the EU).<\/p>  <\/li>  <li data-start=\"3596\" data-end=\"3672\">  <p data-start=\"3598\" data-end=\"3672\">US filing: Schedule D, Form 8949, and Form 1116 for foreign tax credits.<\/p>  <\/li>  <\/ul>  <h3 data-start=\"3679\" data-end=\"3747\">11. Who can help me file my French property tax return online?<\/h3>  <ul data-start=\"3748\" data-end=\"3975\">  <li data-start=\"3748\" data-end=\"3975\">  <p data-start=\"3750\" data-end=\"3801\"><strong data-start=\"3750\" data-end=\"3794\">Property Tax International (PTI Returns)<\/strong> can:<\/p>  <ul data-start=\"3804\" data-end=\"3975\">  <li data-start=\"3804\" data-end=\"3843\">  <p data-start=\"3806\" data-end=\"3843\">Handle all documentation and filing<\/p>  <\/li>  <li data-start=\"3846\" data-end=\"3885\">  <p data-start=\"3848\" data-end=\"3885\">Apply tax agreements and deductions<\/p>  <\/li>  <li data-start=\"3888\" data-end=\"3940\">  <p data-start=\"3890\" data-end=\"3940\">Communicate directly with French tax authorities<\/p>  <\/li>  <li data-start=\"3943\" data-end=\"3975\">  <p data-start=\"3945\" data-end=\"3975\">Provide multilingual support<\/p>  <\/li>  <\/ul>  <\/li>  <\/ul>  <p>&nbsp;<\/p>  <\/div>  <\/div>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/user\/application\/france\/essentials\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR FRENCH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div>  <p>&nbsp;<\/p>  <div class=\"wp-block-buttons is-content-justification-center\">  <div class=\"flex-1 overflow-hidden\">  <p><strong>Read also:<\/strong><\/p>  <p><a href=\"https:\/\/www.ptireturns.com\/blog\/rental-income-tax\/\" target=\"_blank\" rel=\"noopener\">Rental Income Tax<\/a> in the UK &#8211; Ultimate Guide for Paying Tax on Rental Income<br \/><a href=\"https:\/\/www.ptireturns.com\/blog\/foreign-rental-income-tax\/\" target=\"_blank\" rel=\"noopener\">Foreign rental income tax<\/a>\u00a0&#8211; A guide for American investors with overseas property<\/p>  <\/div>  <\/div>","protected":false},"excerpt":{"rendered":"<p>If you own property in France as a non-resident, it\u2019s important to understand the different French property taxes that apply. Whether you rent out a Paris apartment, maintain a holiday home in Provence, or plan to sell a French villa, you\u2019ll face taxes at different stages of ownership. Taxes on Buying Property in France Main&#8230; <a class=\"more-link\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/\">Continue reading <span class=\"meta-nav\">&#8594;<\/span><\/a><\/p>\n","protected":false},"author":21,"featured_media":1289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"no","footnotes":""},"categories":[8],"tags":[101,103,95,98,96,92,90,305,102,97,93,91,94,88,89,99,100],"class_list":["post-715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-french-property-tax","tag-calcul-impot-sur-le-revenu","tag-comment-est-calcule-la-taxe-fonciere","tag-french-property-tax-for-uk-residents","tag-french-property-tax-return","tag-french-property-taxes-for-non-residents","tag-french-tax-on-rental-income-for-non-residents","tag-french-tax-return-for-non-residents","tag-french-tax-return-for-non-residents-deadline","tag-impot-foncier","tag-non-resident-property-tax-france","tag-property-tax-in-france","tag-property-tax-in-france-for-non-residents","tag-property-taxes-in-france-for-foreigners","tag-rental-income-tax-france","tag-tax-on-rental-income-france","tag-taxe-dhabitation","tag-taxe-dhabitation-locataire"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>French Property Tax Obligations for Foreign Owners | PTI Returns<\/title>\n<meta name=\"description\" content=\"French property tax guide for non-residents. Expert advice on rental income, capital gains, and filing requirements.File your application now!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"French Property Tax for Non-Residents 2025 | Rental Income, Capital Gains &amp; IFI\" \/>\n<meta property=\"og:description\" content=\"Learn everything about property tax in France for non-residents: taxe fonci\u00e8re, taxe d\u2019habitation, capital gains, rental income tax, VAT, and IFI wealth tax. Updated for 2025.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/\" \/>\n<meta property=\"og:site_name\" content=\"PTIreturns.com Blog | Property Tax Information for Nonresidents\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PropertyTaxInternational\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/PropertyTaxInternational\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-06T07:11:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-18T09:44:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/04\/French-holiday-home-ultimate-tax-guide.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"933\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"PTI Returns\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@PropertyTaxInt\" \/>\n<meta name=\"twitter:site\" content=\"@PropertyTaxInt\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"PTI Returns\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"21 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"French Property Tax Obligations for Foreign Owners | PTI Returns","description":"French property tax guide for non-residents. Expert advice on rental income, capital gains, and filing requirements.File your application now!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/","og_locale":"en_US","og_type":"article","og_title":"French Property Tax for Non-Residents 2025 | Rental Income, Capital Gains & IFI","og_description":"Learn everything about property tax in France for non-residents: taxe fonci\u00e8re, taxe d\u2019habitation, capital gains, rental income tax, VAT, and IFI wealth tax. Updated for 2025.","og_url":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/","og_site_name":"PTIreturns.com Blog | Property Tax Information for Nonresidents","article_publisher":"https:\/\/www.facebook.com\/PropertyTaxInternational\/","article_author":"https:\/\/www.facebook.com\/PropertyTaxInternational\/","article_published_time":"2026-02-06T07:11:12+00:00","article_modified_time":"2026-02-18T09:44:50+00:00","og_image":[{"width":1400,"height":933,"url":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/04\/French-holiday-home-ultimate-tax-guide.webp","type":"image\/webp"}],"author":"PTI Returns","twitter_card":"summary_large_image","twitter_creator":"@PropertyTaxInt","twitter_site":"@PropertyTaxInt","twitter_misc":{"Written by":"PTI Returns","Est. reading time":"21 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#article","isPartOf":{"@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/"},"author":{"name":"PTI Returns","@id":"https:\/\/www.ptireturns.com\/blog\/#\/schema\/person\/0707d30c8aae6cc5869615145aaa4d08"},"headline":"Property Tax in France for Non-Residents: Ultimate Guide to French Real Estate Taxes (2026)","datePublished":"2026-02-06T07:11:12+00:00","dateModified":"2026-02-18T09:44:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/"},"wordCount":3008,"image":{"@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/04\/French-holiday-home-ultimate-tax-guide.webp","keywords":["calcul imp\u00f4t sur le revenu","comment est calcul\u00e9 la taxe fonciere","French property tax for UK residents","French property tax return","French property taxes for non-residents","French tax on rental income for non-residents","French tax return for non residents","french tax return for non residents deadline","imp\u00f4t foncier","Non-resident property tax France","property tax in France","Property tax in France for non-residents","property taxes in france for foreigners","rental income tax france","Tax on rental income France","taxe d\u2019habitation","taxe d\u2019habitation locataire"],"articleSection":["French Property Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/","url":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/","name":"French Property Tax Obligations for Foreign Owners | PTI Returns","isPartOf":{"@id":"https:\/\/www.ptireturns.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#primaryimage"},"image":{"@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/04\/French-holiday-home-ultimate-tax-guide.webp","datePublished":"2026-02-06T07:11:12+00:00","dateModified":"2026-02-18T09:44:50+00:00","author":{"@id":"https:\/\/www.ptireturns.com\/blog\/#\/schema\/person\/0707d30c8aae6cc5869615145aaa4d08"},"description":"French property tax guide for non-residents. Expert advice on rental income, capital gains, and filing requirements.File your application now!","breadcrumb":{"@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#primaryimage","url":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/04\/French-holiday-home-ultimate-tax-guide.webp","contentUrl":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/04\/French-holiday-home-ultimate-tax-guide.webp","width":1400,"height":933,"caption":"French holiday home ultimate tax guide"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ptireturns.com\/blog\/property-tax-france-ultimate-french-tax-guide\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.ptireturns.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Property Tax in France for Non-Residents: Ultimate Guide to French Real Estate Taxes (2026)"}]},{"@type":"WebSite","@id":"https:\/\/www.ptireturns.com\/blog\/#website","url":"https:\/\/www.ptireturns.com\/blog\/","name":"PTIreturns.com Blog | Property Tax Information for Nonresidents","description":"Tax information, hints and news. Exclusive for overseas property investors and owners.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ptireturns.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.ptireturns.com\/blog\/#\/schema\/person\/0707d30c8aae6cc5869615145aaa4d08","name":"PTI Returns","description":"Many international property owners overpay on their tax bill because they simply do not understand their tax entitlements. Since 1996, Property Tax International has been supporting property investors around the world to minimize their tax bill and maximize their profit potential. With that in mind, we have created this blog to empower every property owner to better understand their tax responsibilities and entitlements.","sameAs":["http:\/\/ptireturns.com","https:\/\/www.facebook.com\/PropertyTaxInternational\/","https:\/\/www.instagram.com\/propertytaxinternational\/","https:\/\/www.linkedin.com\/company\/property-tax-international\/"],"url":"https:\/\/www.ptireturns.com\/blog\/author\/seoptireturns-com\/"}]}},"modified_by":"Asen Yanev","_links":{"self":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts\/715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/comments?post=715"}],"version-history":[{"count":263,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts\/715\/revisions"}],"predecessor-version":[{"id":5304,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts\/715\/revisions\/5304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/media\/1289"}],"wp:attachment":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/media?parent=715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/categories?post=715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/tags?post=715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}