Rental income from residential property in France is subject to tax, regardless of whether the owner is resident in France or not. Owners of rental properties in France, who are in receipt of rental income, are obliged to submit a tax return to the French tax office each year.

Income tax is levied on any income arising in France. For non-resident individuals, income tax is payable at progressive rates on income after allowable deductions for expenses incurred in connection with letting or maintaining the property. Furnished, unfurnished and leaseback properties have different tax obligations in France.

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French Tax Deadlines

The tax year in France is usually the calendar year, running from 1st January to 31st December. However, a different tax year applies for the following:

  • Business Income & VAT Returns for Leaseback & Furnished Lettings Deadline: 3rd May (the year after income was received). When the tax year does not coincide with the calendar year, the filing deadline is 3 months after tax year end.
  • Personal income tax returns and for Micro-Regimes (Micro-BIC & Micro-Foncier) and Non-furnished income tax returns Deadline: Mid of May.

Exact dates are appointed by the tax authorities and they tend to vary slightly from year to year.

Due to Coronavirus pandemic the deadlines for submission of personal tax returns have been extended.

The updated deadline for 2019 tax year is 4th of June 2020 if the tax return is filed online and 12th of June 2020 for paper tax returns.

french property tax return

Local Property Tax

Local property taxes apply in France. These are based on the value of the property and vary per region.

1. Taxe Foncière – generally payable by the owner of the property (although it can be arranged to be paid by occupant/tenant). It includes tax on land / buildings.

2. Taxe d’Habitation – payable by the occupant/tenant of the property if rented on a long term (1 year) lease. Otherwise paid by the owner.

3. Contribution Foncière des Enterprises (CFE) tax – Every year, owners of furnished properties in France are required to pay a tax known as CFE. This tax is based on the theoretical rental value of a property and typically amounts to between €100 – €1,500. The good news is that many property owners pay too much CFE and are entitled to a refund. Exactly how much CFE you can claim back will depend on the amount of income and expenses you had in the relevant tax year. PTI will check if you are paying too much CFE on your French property and help you claim your refund from the tax authorities.

French Capital Gains Tax

French Capital Gains Tax (CGT) is payable on the sale of a property. The rate of CGT applied in France is dependent on the individual’s residency status. The tax is payable on the profit on disposal i.e. the difference between the sale price and original purchase price. Supplementary tax may be added to the CGT liability based on the level of the gain. The tax is applied at the sale in the office of the notary.

UK or Irish Residents

If you are resident in the UK or Ireland you will have to report any income received in France on your annual resident tax return (i.e. your Irish or UK tax return). There are double taxation agreements between France and Ireland and France and the UK so relief from double taxation is usually available. Your PTI account manager can provide further details on double taxation relief and/or filing your resident tax return.

The information provided here is intended as a guide only. While Property Tax International makes every effort to ensure that the information contained herein is accurate, we take no responsibility or liability for any inaccurate, delayed or incomplete information, nor for any actions taken in reliance thereon.

french property tax return service

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Tax Services for France

Our French Tax Return Service

Our French tax return service is delivered by our in-house team of French tax specialists. We do not outsource any part of the process, ensuring your return is managed at all times by PTI.

We understand that the French tax return process can be complicated and involves many different considerations so we will keep you updated throughout the process and communicate directly with the French tax office on your behalf.

french tax return services
Property Tax International offers the following French tax return services:

  • Preparation and filing of tax returns in respect of rental income from non-furnished property (under Real or Micro-Foncier regime)
  • Preparation and filing of tax returns in respect of rental income from furnished property (under Real or Micro-BIC regime)
  • Preparation and filing of tax returns in respect of rental income from leaseback property
  • Tax registration and deregistration for Rental Activity
  • Assisting with Tax payments to the French tax offices

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French Property Tax Services

FAQs

  • What is the French Leaseback Property Scheme?
  • I have a French leaseback property, what are my French tax obligations?
  • I have a French furnished property, what are my French tax obligations?
  • I received rents from my French unfurnished property. What are my French tax obligations?

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French Property Tax Services

Tax Rates and Deadlines

Tax Year
The French tax year runs from 1st January to 31st December.
Income Tax Rate
Progressive rate with minimum 20%; as from 2015 tax year the taxable gain is also subject to social charges.
Income Tax Deadline

30 April – Leaseback, Furnished Lettings, Corporate income & VAT returns. If the tax year does not coincide with the calendar year the filing deadline is 3 months after tax year end.

Mid of May (if tax return is filed online) – Personal Income Tax Returns, Micro-Regimes (BIC & Foncier) & Unfurnished Lettings

Capital Gains Tax Rate
Rates range from 19% to 33%
Dual Tax Agreement with Ireland
Yes
Dual Tax Agreement with the UK
Yes

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Tax Services for France

French Tax Services & Fees

Filing services are offered to non-French residents.

Even if your property has not been let, you may be required to file a return or declaration. We have a range of plans to suit all types of properties – whether furnished or unfurnished etc.

PTI caters for investors and lifestyle property owners all over the world. With unrivalled knowledge of local tax legislation, our team will minimise your tax liability by ensuring you avail of every relief you’re entitled to.

Learn more about property income taxes in France.

Save time and stress when filing your international property tax return. File with PTI.

  • Rental Income Tax Return – €400.00
  • Micro Personal Income Tax Returns – €260.00
  • NIL Business tax return – €200.00
  • Property purchase VAT refunds – 6% of refund amount (€150 paid upfront)
  • French SCI rental income return – price on request
  • French NIL SCI returns – €182.00
  • Exemption declaration – €50.00
  • Additional property – €195.00
  • Additional owner – €75.00
  • CFE refund service – €99.00

Multiple years discount – 10%
Available where returns for 2 or more tax years are required. This discount is applicable to the annual fees excluding any once off fees and administrative fee and does not apply where other discounts/reductions have been granted.

Notes:

  1. All fees are inclusive of VAT.
  2. Prices are based on provision of information in pre agreed format – a surcharge of 20% may be applied for disorganised files.
  3. Prices are based on provision of necessary backup documentation only – the inclusion of unnecessary documentation may result in the application of an additional charge.

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+353 1 635 3722

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Request callback from our team

+353 1 635 3722

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