Tax calculator on the rental income of non-residents
Do you rent out a property in France while living abroad? Estimate the income tax and the social contributions to pay in France on your rents, for unfurnished or furnished rental.
Your rental
Property tax excluding household waste collection, non-recoverable share of the co-ownership charges, insurance, management, maintenance. For unfurnished rental, add €20 of flat-rate costs per dwelling.
Amount calculated by your accountant, according to the depreciation period of the building and furniture.
Your situation
Other rents, pensions of French source...
Indicative estimate: it replaces neither tax advice nor a loan offer. Calculation done in your browser, no data is sent or stored.
How are a non-resident’s rents taxed?
A property located in France is taxed in France, even if you live abroad: this is the rule of almost all tax treaties. You declare your rents each spring to the non-resident individuals’ tax office. Two taxes add up.
1. Income tax, with a minimum rate
Your French-source income is subject to the progressive scale, with the family quotient. But the tax cannot be lower than 20 % of net taxable income up to €29,579 (2025 income), and 30 % beyond (article 197 A of the Code général des impôts). For modest or average French income, it is this minimum that applies; beyond about €120,000 for a single person, the scale becomes higher. If your average rate calculated on your worldwide income is lower, you can ask for it to be applied by enclosing your supporting documents. The exceptional contribution on high incomes is added beyond €250,000 (€500,000 for a couple). Finally, if at least 75% of your worldwide income comes from France, you are taxed as a resident.
2. Social contributions
| Your situation | Rate on rents |
|---|---|
| Affiliated to the social security of an EU, EEA, Swiss or UK country, and not dependent on any French scheme | 7.5% (solidarity levy) |
| Other situation (Dubai, Canada, United States, Singapore, retiree paid by a French scheme...) | 17.2% for unfurnished rental, 18.6% for furnished (CSG increase voted for 2026, applicable to 2025 income) |
When you pay the CSG, part of it (6.8 points) is deductible from your taxable income the following year.
Unfurnished or furnished rental: which regime to choose?
| Regime | Taxable income | Rent ceiling (2025 income) |
|---|---|---|
| Micro-foncier (unfurnished rental) | rents − 30% | 15 000 € |
| Actual property income regime (unfurnished rental) | rents − expenses − interest | none |
| Micro-BIC (long-term furnished or classified tourist) | rents − 50% | €77,700 (€83,600 for the years 2026 to 2028) |
| Micro-BIC (unclassified tourist furnished rental) | rents − 30% | 15 000 € |
| Actual BIC (furnished, LMNP) | rents − expenses − interest − depreciation | none |
For furnished rental under the actual regime, depreciation of the property can greatly reduce the tax for several years. For sales since 15 February 2025, the depreciation deducted is added back in the capital gain calculation: our capital gains calculator helps you measure it. Beyond €23,000 of furnished receipts per year, if they exceed your other income from work, you fall under professional landlord status. For furnished rental, the business property contribution (CFE) is due from €5,000 of receipts.
Learn more
- Tax on a non-resident’s rental income: calculation and 2026 rates
- Non-resident LMNP: taxation of furnished income
- Taxation for the expat investor
- Tax treaties by country
Frequently asked questions
Does a non-resident pay tax on their rents in France?
Yes. Rents from a property located in France are taxable in France, whatever your country of residence. They are declared each year to the non-resident individuals’ tax office.
What is a non-resident’s tax rate on property income?
The progressive scale applies, with a minimum of 20% up to €29,579 of net taxable income (2025 income) and 30% beyond. Social contributions are added. You can ask for the average rate if your rate on your worldwide income is lower.
How much in social contributions for an expat?
7.5% if you are affiliated to the social security of an EU, EEA, Swiss or UK country and not dependent on any French scheme. In other cases, 17.2% on unfurnished rental and 18.6% on furnished rental since the CSG increase voted for 2026.
Unfurnished or furnished rental: which regime for a non-resident?
Furnished rental (LMNP) under the actual regime is often the lightest tax-wise thanks to depreciation of the property, but the depreciation is added back in the capital gain at resale. Unfurnished rental under the actual regime is attractive when interest and works are high. The right choice depends on the project.
Is a tax representative needed to declare your rents?
In principle no. The tax authorities may nevertheless ask a non-resident who lives outside the EU or EEA to appoint one. The tax representative plays a role mainly when the property is resold.
Are my rents also taxed in my country of residence?
It depends on the tax treaty between France and your country. Most often, your country takes them into account but grants a tax credit or an exemption to avoid double taxation.
Official sources:
Rules up to date as of 2 November 2026. This calculator gives an estimate: it replaces neither a notary nor tax advice on your situation.
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The information on this page is general and does not replace tax, legal or financial advice suited to your situation.
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