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TAX TREATIES

Tax treaties by country: your property in France when you live abroad

France has signed tax treaties with more than 120 countries to prevent the same income being taxed twice. For a property located in France, they say who taxes your rents, your capital gain, your wealth and your inheritance. Choose your country of residence.

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DubaïÉtats-UnisCanadaSingapourAustralieMexiqueBrésilChiliColombieNouvelle-ZélandeJaponChineIndonésieArabie saouditeTurquieMarocSuisseLuxembourgBelgiqueRoyaume-UniEspagneAllemagnePays-BasItaliePortugalIrlandeSuèdePologneDanemarkNorvègeAutricheTchéquieGrèceRoumanieSerbie

Hover over your country of residence, click to read its treaty.

France – SwitzerlandYour French rents are taxable in France (Article 6). Switzerland exempts them but uses them to set the rate of your Swiss tax (Article 25 B § 1).Read the treaty →France – LuxembourgYour French rents are taxable in France (Article 6). If you hold the property directly, Luxembourg exempts them but uses them to set the rate of your Luxembourg tax (Article 22 § 2 a).Read the treaty →France – BelgiumYour French rents are taxable only in France (Article 3 § 1). Belgium exempts them but uses them to set the rate of your Belgian tax (Article 19 A §§ 2 and 4).Read the treaty →France – United KingdomYour French rents are taxable in France (Article 6). The United Kingdom also taxes them and grants a credit for the French tax, up to the amount of the British tax (Article 24 § 1).Read the treaty →France – United Arab Emirates (Dubai)Your French rents remain taxable in France (Article 5 of the treaty). The Emirates do not tax the income of individuals: you therefore pay French tax alone.Read the treaty →France – United StatesYour French rents are taxable in France (Article 6). The United States also taxes them, because it taxes its residents and citizens on their worldwide income, and grants a credit for the French tax (Article 24 § 2).Read the treaty →France – CanadaYour French rents are taxable in France (Article 6) and in Canada, which taxes its residents on their worldwide income. Canada deducts the French tax from the Canadian tax (Article 23 § 1 a): federal credit, plus provincial or Quebec credit.Read the treaty →France – SingaporeYour French rents are taxable in France (Article 6). Singapore in principle exempts foreign-source income received by an individual: French tax is then the only one.Read the treaty →France – SpainYour French rents are taxable in France (Article 6) and in Spain, which taxes its residents on their worldwide income. Spain deducts the French tax from its own tax, up to the amount of Spanish tax on these rents (Article 24 § 2 a).Read the treaty →France – GermanyYour French rents are taxable only in France (Article 3 § 1). Germany excludes them from its tax base (Article 20 § 1 a).Read the treaty →France – NetherlandsYour French rents are taxable in France (Article 6). The Netherlands then reduces its tax in proportion to this property (Article 24 A §§ 1 and 2): it is an exemption, calculated on the flat-rate return of box 3. It does not depend on the tax paid in France.Read the treaty →France – AustraliaYour French rents are taxable in France (Article 6) and in Australia, which taxes its residents on their worldwide income. Australia grants a credit for the French tax (Article 23 § 1), with no refund or carry-forward of the excess.Read the treaty →France – ItalyYour French rents are taxable in France (Article 6) and also in Italy. Italy does not exempt them: it adds them to your income, then deducts the French tax up to the amount of the corresponding Italian tax (Article 24 § 2).Read the treaty →France – PortugalYour French rents are taxable in France (Article 6) and also in Portugal, which taxes its residents on their worldwide income. Portugal deducts the French tax from its own tax, with a cap (Article 24 § 2).Read the treaty →France – IrelandYour French rents are taxable in France (Article 3 § 1). The treaty does not remove them from Ireland: it also taxes them and deducts the French tax, up to the amount of its own tax (Article 21 B).Read the treaty →France – MexicoYour French rents are taxable in France (Article 6) and in Mexico, which taxes its residents on their worldwide income. Mexico grants a credit for the tax paid in France, up to the amount of Mexican tax on this income (Article 21 § 2 a).Read the treaty →France – SwedenYour French rents are taxable in France (Article 6 § 1), and Sweden may also tax them. It then deducts the French tax from its own tax, up to the amount of Swedish tax on this income (Article 23 § 2 a). In practice you bear the higher of the two.Read the treaty →France – PolandYour French rents are taxable in France (Article 6 § 1). Poland exempts them (Article 23 § 1 a). The multilateral convention (CML) did not change this method: France ruled out its Article 5.Read the treaty →France – DenmarkThe former 1957 treaty, terminated by Denmark, ceased to apply on 1 January 2009. A new treaty signed on 4 February 2022 has applied since 1 January 2024.Read the treaty →France – NorwayYour French rents are taxable in France (Article 6 § 1). Norway also taxes them, then deducts the French tax from its own tax (Article 24 § 2 a): this is the tax credit method, with no exemption.Read the treaty →France – AustriaYour French rents are taxable in France (Article 6 § 1). Austria exempts them (Article 23 § 2 a), but may take them into account to set the rate on your other income (Article 23 § 2 c).Read the treaty →France – Czech RepublicYour French rents are taxable in France (Article 6 § 1) and remain taxable in the Czech Republic. The latter deducts the French tax from its own tax, up to the amount of Czech tax on these rents (Article 23 § 2). In practice you therefore pay the higher of the two.Read the treaty →France – GreeceA new treaty signed on 11 May 2022 has applied since 1 January 2024. It replaced the 1963 treaty.Read the treaty →France – RomaniaYour French rents are taxable in France (Article 6 § 1) and remain taxable in Romania. The latter deducts the French tax from its own tax, up to the amount of Romanian tax on this income (Article 24 § 1). With Romanian tax at 10%, the credit often wipes out the Romanian tax.Read the treaty →France – SerbiaFrance and Serbia apply the treaty signed with Yugoslavia on 28 March 1974. An agreement of 26 March 2003 maintained it.Read the treaty →France – BrazilYour French rents are taxable in France (Article 6) and in Brazil, which taxes its residents on their worldwide income. Brazil grants a credit for the tax paid in France, up to the amount of Brazilian tax on this income (Article 22 § 1).Read the treaty →France – ChileYour French rents are taxable in France (Article 6) and in Chile, which taxes its residents on their worldwide income. Chile grants a credit for the tax paid in France (Article 22 § 2 a), capped at 35%, with no refund or carry-forward of the excess.Read the treaty →France – ColombiaThe treaty signed on 25 June 2015 has indeed been in force since 1 January 2022. It applies to income from 2023 and subsequent years.Read the treaty →France – New ZealandYour French rents are taxable in France (Article 6) and in New Zealand, which taxes its residents on their worldwide income. New Zealand grants a credit for the French tax (Article 23 § 2), up to the amount of its tax on this income.Read the treaty →France – JapanYour French rents are taxable in France (Article 6). Japan also taxes them if you are a permanent resident, then grants a credit for the French tax, up to the amount of Japanese tax on this income (Article 23 § 2 a).Read the treaty →France – South KoreaYour French rents are taxable in France (Article 6) and in Korea, which taxes its residents on their worldwide income. Korea grants a credit for the French tax (Article 23 § 1). A foreigner present for at most 5 years out of 10 is taxed only on income remitted to Korea.Read the treaty →France – ChinaThe text is called an “agreement” and replaces the 1984 one. It applies only to mainland China: if you live in Hong Kong, the agreement of 21 October 2010 applies.Read the treaty →France – Hong KongHong Kong has its own text: the agreement of 21 October 2010, in force since 1 December 2011. It is a genuine full treaty, covering income and wealth. It is separate from the France-China agreement, which does not apply to Hong Kong.Read the treaty →France – TaiwanThere is no tax treaty between France and Taiwan. The arrangement rests on an agreement signed on 24 December 2010 between the representative offices, with no treaty value, which France applies through a law: Article 77 of the amending finance law for 2010, in force since 1 January 2011.Read the agreement →France – MalaysiaYour French rents are taxable in France (Article 6). Malaysia taxes its residents only on foreign income received in Malaysia, and it exempts this income for resident individuals until 31 December 2036: French tax is then the only one.Read the treaty →France – ThailandYour French rents are taxable in France (Article 6) and exempt in Thailand (Article 23 § 2 a), even if you transfer them into the country. The Thai authorities have confirmed this reading of Article 23 § 2 for pensions; we have found no published position on rents.Read the treaty →France – IndonesiaYour French rents are taxable in France (Article 6). Indonesia, which taxes its residents on their worldwide income, may include them in its base, but it reduces its tax in proportion to the French share (Article 24 § 1 a and b). This share therefore bears no Indonesian tax; only the rate on your other income may go up.Read the treaty →France – VietnamYour French rents are taxable in France (Article 6) and in Vietnam, which taxes its residents on their worldwide income. Vietnam grants a deduction equal to the income tax paid in France, up to the amount of Vietnamese tax corresponding to this income (Article 22 § 2).Read the treaty →France – Saudi ArabiaYour French rents remain taxable in France (Article 5 of the treaty). Saudi Arabia has no personal income tax regime: you in principle pay French tax alone.Read the treaty →France – QatarYour French rents remain taxable in France (Article 5 of the treaty). Qatar does not tax them for an individual with no taxable activity: you pay French tax alone.Read the treaty →France – TurkeyYour French rents are taxable in France (Article 6). Unlike the Gulf countries, Turkey taxes its residents on their worldwide income: they are also declared in Turkey, with a credit for the French tax, up to the amount of Turkish tax on this income (Article 23).Read the treaty →France – MoroccoYour French rents are taxable only in France (Article 9). Morocco cannot include them in its tax base. It can only take them into account to calculate the rate of its own taxes (Article 25 § 1).Read the treaty →

What all these treaties have in common

For a property located in France, the rule is almost always the same: France taxes the rent and the capital gain, because the property is on its territory.

Your rents are taxed in France

  • At least 20% then 30%, or the progressive scale if it is higher
  • Plus social contributions
  • Your country of residence may also take them into account
Calculate my tax
Bright living room with a white sofa and coffee table
Income tax20 % minimum
Above30 % minimum
Social contributionsOn top

Your capital gain is taxed in France

  • 19% tax on the capital gain
  • Plus social contributions
  • The whole amount is withheld by the notary
Calculate my capital gain
Tax19 %
Social contributionsOn top
Withheld byThe notary

7.5% or 17.2%, depending on your affiliation

  • 7.5% if you are affiliated to the social security of an EU or EEA country, Switzerland or the United Kingdom
  • And not covered by any French scheme
  • Otherwise 17.2%, and 18.6% for furnished lets
See the tax treatment
Facades of old buildings with wrought-iron balconies
EU, EEA, Switzerland, United Kingdom7,5 %
Other cases17,2 %
Other cases, furnished18,6 %

The IFI is calculated on your French assets

  • Due in France if your net French property wealth exceeds €1.3 million
  • Without the 30% allowance reserved for the main residence
See the tax treatment
Haussmann-style building facade under a blue sky
Net wealth threshold1,3 M€
30% allowanceMain residence

Your French property is taxed in France

  • Only a few countries have an inheritance treaty
  • Your country may also tax the property
See the tax treatment
French propertyTaxed in France
Inheritance treatyA few countries
Your countryMay also tax

Local taxes, like a resident

  • Property tax
  • Housing tax on an unlet second home
  • The CFE on furnished lets
See the tax treatment
Bright dining room with a round wooden table
Property taxDue
Unlet second homeHousing tax
Furnished rentalCFE

Your country avoids double taxation

  • Either it exempts this income, often keeping it to calculate the rate
  • Or it grants you a tax credit, capped at the tax it would have levied on this income
  • French social contributions do not always qualify for this credit
See my country
Method 1Exemption
Method 2Tax credit

The details change from one country to another: method for eliminating double taxation, treatment of SCI shares, IFI, inheritance. This is what each page sets out.

Run the numbers for your property. Our calculators apply these rules to non-residents living abroad.

Rules up to date as at 2 November 2026.

The information on this page is general and does not replace tax, legal or financial advice suited to your situation.

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