Income tax for a non-resident in France: the rules in 2026
20% and 30% minimum rate, average rate, withholding tax, 2042-NR, calendar: the tax a non-resident pays on French income.
The essentials
- A non-resident only pays French income tax on French-source income, for example the rents from a property located in France, subject to the tax treaty.
- Tax follows the progressive scale, with a 20% minimum rate up to €29,579 of net taxable income and 30% above that for 2025 income.
- You can request the average rate, calculated on all of your worldwide income, which only applies if it is more favourable to you.
What income does a non-resident declare in France?
You are a non-resident when your household, your main activity and the centre of your economic interests are outside France. Your tax obligations are then limited: the administration only taxes your French-source income, and the income that the tax treaty signed with your country of residence allocates to France.
For an expat investor, the most common case is the rent from a property located in France. It remains taxable in France, then the treaty sets out how your country of residence avoids double taxation. Always check the pre-filled amounts on your return: the administration points out that they may need to be corrected or completed.
- Property income from an unfurnished rental.
- Profits from furnished rental, taxed in the category of industrial and commercial profits.
- Salaries from an activity carried out in France and pensions paid by a fund established in France.
- Public sector pay, where the treaty gives France the right to tax it.
- Capital gain on the sale of a French property: it follows a separate regime, paid at the notary when the sale takes place.
How does the 20% and 30% minimum rate work?
Your tax is first calculated using the progressive scale, as for a resident. Since only your French income is taken into account, the law sets a floor: the tax cannot be lower than 20% of your net taxable income up to €29,579, and 30% for the portion above this threshold (article 197 A of the CGI). For income from overseas sources, these rates are 14.4% and 20%.
If the scale gives a higher rate than the minimum rate, the scale applies. The €29,579 threshold corresponds to the upper limit of the second bracket of the scale. The bracket limits were revalued by the 2026 Finance Act (law no. 2026-103 of 19 February 2026), and article 197 of the CGI in its new wording has been in force since 21 February 2026.
So-called “Schumacker” non-residents, who derive all or almost all of their income from France, are treated as residents and are not subject to the minimum rate.
| Income portion per share (2025 income) | Scale rate | Non-resident minimum rate |
|---|---|---|
| Up to €11,600 | 0 % | 20 % |
| From €11,600 to €29,579 | 11% | 20 % |
| From €29,579 to €84,577 | 30 % | 30 % |
| From €84,577 to €181,917 | 41 % | 30% (the scale prevails if it is higher) |
| Above €181,917 | 45 % | 30% (the scale prevails if it is higher) |
When is the average rate more advantageous?
The average rate is calculated by applying the progressive scale to all of your household’s income, French and foreign, including that of your spouse and dependent children. This rate is then applied to your income taxable in France only. It only replaces the minimum rate if it is more favourable.
Online, you tick the box “Bénéficier du taux moyen d’imposition (s’il est plus favorable)” at step 3, then you declare your worldwide income in the dedicated section, just before signing. Keep the supporting documents for this income and for the expenses deducted: the administration may ask for them. The administration itself advises requesting this option, since it only applies if it benefits you.
Worked example. Assumptions: you are single (one share), resident in Portugal and affiliated to the Portuguese social security system. You rent out an unfurnished apartment in Lyon: €18,000 of rent in 2025 and €5,000 of deductible expenses under the actual regime. Your worldwide income, French rents included, is €45,000. No tax reduction is taken into account.
- Revenu foncier net imposable : 18 000 − 5 000 = 13 000 €.
- Scale alone on €13,000: (13,000 − 11,600) × 11% = €154.
- Taux minimum : 13 000 × 20 % = 2 600 €.
- Scale tax on €45,000: (29,579 − 11,600) × 11% + (45,000 − 29,579) × 30% = about €6,604, i.e. an average rate of 14.68%.
- Average rate applied to French income: 13,000 × 14.68% = about €1,908, which is used because it is lower than €2,600.
- Social contributions on top: 13,000 × 7.5% = €975, because you are affiliated to a European Union scheme (17.2%, i.e. €2,236, outside this area).
What is the withholding tax for non-residents?
Salaries from an activity carried out in France and pensions paid by a payer established in France are subject to a withholding tax specific to non-residents (article 182 A of the CGI). Your employer or your pension fund deducts it directly, after a 10% allowance. The scale is revalued every year and applies according to the payment period or the length of the activity in France.
This withholding is separate from the pay-as-you-earn tax for residents. Your rents, for their part, are not part of the withholding: property income and furnished rental profits are subject to the current-year instalments of the pay-as-you-earn system, on the same terms as for residents.
| Annual portion after 10% allowance (2026) | Mainland rate | Taux outre-mer |
|---|---|---|
| Up to €17,275 | 0 % | 0 % |
| From €17,275 to €50,112 | 12 % | 8 % |
| Above €50,112 | 20 % | 14,4 % |
How do you fill in your return and the 2042-NR?
You file income tax return no. 2042, together with appendix no. 2042-NR, the supplementary return for non-resident income. Online, this appendix is found in the appendices section of your impots.gouv.fr account. Unfurnished rents under the actual regime are detailed on return no. 2044, and furnished rental profits on no. 2042 C PRO.
If you are affiliated to a social security scheme of the European Economic Area, Switzerland or the United Kingdom, tick boxes 8SH (filer 1) or 8SI (filer 2) on return no. 2042 C. You then only owe the 7.5% solidarity levy on your property income. Affiliation is assessed on 31 December of the income year.
In the year you leave, a single return covers two periods: your worldwide income up to your departure, taxed as a resident, then your French income after departure, taxed as a non-resident.
Which office handles your file and on what dates?
Your income tax is handled by the non-resident individuals’ tax office (service des impôts des particuliers non-résidents), attached to the Direction des impôts des non-résidents: 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex. It can be reached on +33 1 72 95 20 42 Monday to Friday, from 9h to 16h, Paris time, and through the secure messaging in your account. Property tax depends on the tax office for the place where the property is located.
For 2025 income, non-residents had to file by 19 May 2026 on paper and 21 May 2026 online, without the longer deadlines granted to certain departments. The dates for the 2027 campaign, for 2026 income, have not yet been published.
| Step (2025 income) | Date or deadline |
|---|---|
| Paper return | Mardi 19 mai 2026 |
| Online return for non-residents | Jeudi 21 mai 2026 |
| Online correction of the return | From August to the end of November 2026 |
| Claim against tax collected in 2026 | Until 31 December 2028 |
Frequently asked questions
Do I have to file if I have no income in France?
Without French-source income taxable in France, you do not in principle have an income tax return to file. Two subjects remain to watch. If your net French property wealth exceeds 1.3 million euros on 1 January, you must declare the property wealth tax. And if you sell a property, the capital gain is declared and paid at the time of the sale, through the notary.
Does the 20% minimum rate apply to the capital gain on a sale?
No. The capital gain on a property located in France, made by a non-resident, bears a specific 19% levy, paid at the notary at the time of the sale, to which social contributions are added. It does not go through the progressive scale or the minimum rate. Allowances for length of ownership apply: exemption from income tax after 22 years and from social contributions after 30 years.
How do I prove my worldwide income for the average rate?
You declare all of your household’s income, French and foreign, in the section provided at the end of the online return. The administration may ask you to substantiate it, as well as the expenses deducted. Keep your foreign tax notices, your payslips, your pension statements and the supporting documents for expenses. Worldwide income is used only to calculate the rate: it is not taxed in France.
Is a furnished rental taxed like an unfurnished rental?
The minimum rate and the average rate apply in the same way, but the category changes. Furnished rents fall under industrial and commercial profits and are declared on no. 2042 C PRO. Social contributions also differ: since the taxation of 2025 income, the CSG on this income has risen from 9.2% to 10.6%, i.e. 18.6% in total, unless you are affiliated to a European scheme.
What happens in the year I move abroad?
You file a single return for the year of departure. Your worldwide income received from 1 January to the date of departure is taxed like that of a resident. Your French-source income received afterwards, up to 31 December, is taxed under the non-resident rules, with appendix no. 2042-NR. The following year, you only declare your French income, subject to the tax treaty.
I forgot to request the average rate: can I correct this?
Yes. As long as the online correction service is open, from August to the end of November, you can amend your return from your account. After that, you file a claim through the secure messaging, with the detail of your worldwide income and the supporting documents. The deadline runs until 31 December of the second year following collection: for the 2026 tax, until 31 December 2028.
Sources
- DGFiP, Direction des impôts des non-résidents, sheet “Les particularités de la fiscalité des non-résidents” (March 2026)
- impots.gouv.fr, International particulier, “Modalités de calcul” (€29,579 threshold, year of departure)
- Légifrance, article 197 of the CGI, version in force since 21 February 2026 (law no. 2026-103 of 19 February 2026)
- BOFiP, BOI-BAREME-000043 of 2 April 2026, 2026 scale for the withholding tax of article 182 A of the CGI
- net-entreprises.fr, 2026 scale for the non-resident withholding tax
- BOFiP, BOI-PAT-IFI-40-30-10 (definition of “Schumacker” non-residents)
- impots.gouv.fr, formulaire n° 2042-NR
- impots.gouv.fr, “Je suis non-résident, suis-je redevable des contributions sociales ?” (boxes 8SH and 8SI)
- Journal officiel, law no. 2025-1403 of 30 December 2025 on social security financing for 2026, article 12 (CSG at 10.6%)
- Service-public.fr, "Social levies (CSG, CRDS...) on income from assets and investments", non-residents section (checked on 30 June 2026: 17.2% on property income and capital gains, 18.6% on non-professional furnished rentals)
- DGFiP, “Vos contacts” sheet of the Direction des impôts des non-résidents (18 March 2026)
- impots.gouv.fr, 2026 filing deadline, non-resident case (19 and 21 May 2026)
- impots.gouv.fr, “Délais de réclamation”
- impots.gouv.fr, “Je vends un bien immobilier : comment et à quel taux suis-je imposé ?” (updated on 27 January 2026)
To go further on taxation: The tax representative, Social contributions for a non-resident, IFI for a non-resident.
The information on this page is general and does not replace tax, legal or financial advice suited to your situation.
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