Buying property in France while living abroad

First question: are you a French tax resident?

• →You are a non-resident for French tax purposes as long as none of the tests in CGI article 4 B attaches you to France: your home or main place of stay, your main professional activity, or the centre of your economic interests. Owning a French rental property does not, on its own, make you a French tax resident.
• →If two countries both claim you, the tax treaty between France and your country settles it. Where you are insured for social security is a separate question, and it is the one that decides your levy rate.
• →Your French rental income is taxable in France whatever your residence: the country where the property sits taxes it first, and your country of residence then eliminates double taxation under its treaty with France. You file your French-source income each year with the tax office for non-resident individuals (form 2042; form 2042-NR applies for the year you leave France, if you are moving away).

How your French rental income is taxed

• →Income tax: a minimum rate of 20% up to €29,868 of net taxable French-source income, then 30% (2026 scale). If the average rate produced by your worldwide income is lower, you can ask for that instead — it is simply claimed in the return.
• →Social levies: 7.5% (the solidarity levy alone) if you are covered by the social security system of an EEA state or of Switzerland; 17.2% otherwise.
• →Insured in the United Kingdom: point verified in July 2026 — the CSG-CRDS exemption is preserved by the Withdrawal Agreement for people covered by UK National Insurance (French tax authority position of 14 January 2022). You then pay only the 7.5% solidarity levy.

Financing and managing a French property from abroad

• →Mortgage: French banks do lend to non-residents, but they generally ask for a larger deposit (often 20% to 30%) and look closely at how stable your income is and where you live. Brokers who specialise in non-resident files make the arrangement considerably easier, and a French mortgage has a tax side-effect worth knowing: under the actual-expenses regime, the interest is deductible.
• →Signing remotely: both the preliminary contract and the deed itself can be signed from abroad under a power of attorney drawn up by a notaire — there is no need to fly to France to buy.
• →Letting management: a management mandate (usually 5% to 8% of the rent) or direct management from a distance. Keep a French bank account for the rent coming in and the tax going out — French tax payments and most utilities still expect a French account.

Which tax regime should you choose?

Every regime open to a resident is open to you: furnished letting under LMNP (micro-BIC with its flat 50% allowance, or the actual-expenses regime with depreciation), unfurnished letting under micro-foncier (a flat 30% allowance) or the actual-expenses regime, including the new depreciation schemes created by the 2026 Finance Act. Because you are taxed at a 20% floor rate, the actual-expenses regime — which cuts the taxable base — matters even more to you than it does to a resident.

Frequently asked questions