France tax treaty Ireland : your property in France

In France first (article 3). If you are domiciled in Ireland, Ireland also taxes these rents and deducts the French tax (article 21 B). If you are not domiciled, it taxes only what you bring into Ireland.

In principle yes, if you do not intend to stay in Ireland permanently: your domicile of origin remains French. A long stay is not enough to change it, but a permanent settlement can. It is for you to demonstrate this to Revenue.

Yes if you are non-domiciled: sums that stay outside Ireland are not taxed there. Watch out for the traps: a later remittance remains taxable, and an account mixing rents and capital is deemed to pay out rents first.

It covers French income tax, up to the amount of Irish tax on that income. The IFI gives no credit according to Revenue.

No. A loss on a foreign property can be set only against foreign rental profits (Revenue).

Yes if you are domiciled in Ireland: 31% for a sale since 7 October 2026, with a credit for the French tax. If you are not domiciled, only on sums received in Ireland.

If you are domiciled in Ireland, CGT remains due on the whole gain: Ireland does not apply the French allowances and there is no French tax to deduct. In France, the 7.5% levy remains due until 30 years.

Not without a prior calculation. The SCI deprives you of the €150,000 exemption on resale. Revenue has not published a position on its classification, and a mismatch between France and Ireland can weaken the tax credit. The anti-abuse clause of the treaty also targets arrangements whose tax advantage is one of the main purposes. Have the structure validated by Irish counsel before signing.

No. Ireland is a member of the EU and is linked to France by the required assistance conventions.

Yes if the net value of your French property exceeds €1.3M on 1 January. The treaty does not prevent it and Ireland gives no credit.

7.5% if you are affiliated to the Irish social security system and dependent on no French scheme. Remember to tick box 8SH or 8SI. Otherwise, 17.2% on unfurnished rental and on the capital gain, 18.6% on furnished.

France taxes the property. If Ireland is also concerned, it deducts the French tax from the CAT on that property (section 107 CATCA). You bear the higher of the two. With an Irish threshold of €420,000 per child, French tax often remains the only one due on a property of average value.

No treaty covers it. France taxes the property (article 750 ter of the CGI). In Ireland, the gift can trigger CAT and, for the donor, CGT on market value. Do the calculation before signing.