Non-resident investor · Abroad → France
Buying rental property in France as a non-resident: tax, regimes, simulation
You live abroad and you are looking at a rental property in France? Your tax position follows rules of its own — a minimum tax rate, reduced social levies, a bilateral tax treaty. RentValo applies both layers (French tax + your country's treaty) to your project, in 30 seconds.
En bref
Up to date as of July 2026: a non-resident is taxed in France on French rental income (France being where the property is located), at a minimum rate of 20%, then 30% above €29,868 (2026 scale). If you are covered by the social security system of an EEA state or Switzerland, you pay only the 7.5% solidarity levy (prélèvement de solidarité) — against 17.2% outside the EEA. Non-resident LMNP status is available. Your tax treaty then eliminates double taxation in your country of residence.
How you are taxed in France as a non-resident
- →Income tax: a minimum rate of 20% up to €29,868, then 30% above (2026 scale) — you may instead claim the « average rate » computed on your worldwide income if that works out cheaper.
- →Social levies: 7.5% (the solidarity levy alone) if you are covered by the social security system of an EEA state, Switzerland or the United Kingdom — Brexit did not remove the CSG/CRDS exemption for people insured in the UK; 17.2% (CSG + CRDS + solidarity levy) if you are not.
- →Non-resident LMNP (furnished letting status): micro-BIC (a flat 50% allowance) or the actual-expenses regime (régime réel) with depreciation — on the same terms as a resident.
- →Capital gains on resale: non-residents fall under a specific withholding on French property gains, with taper relief for length of ownership. RentValo builds it into the resale simulation.
The Transnational Passport applies your country's tax treaty
Once the French tax is calculated, RentValo applies the bilateral tax treaty of your country of residence to eliminate double taxation (exemption with progressivity, notional or actual tax credit depending on the country). Countries of residence currently covered for a property located in France:
The Transnational Passport is a one-off payment (no subscription), with cross-border analysis from €29.
Put figures on your non-resident project in 30 seconds
French tax, social levies, your country's treaty, cashflow and net-of-tax yield: RentValo applies both layers to your own numbers.
Simulate my French investment →Guides by topic
Buying property in France while living abroad
AvailableMortgages from abroad, managing remotely, French bank account, wealth tax.
Non-resident LMNP
AvailableDepreciation, micro-BIC or actual expenses, filing duties from abroad.
Non-resident capital gains tax
AvailableThe specific withholding on resale, taper relief for length of ownership.
Frequently asked questions
Does a non-resident pay tax in France on rental income?
Yes. Rental income from a property located in France is taxable in France whatever your country of residence, because France is the country where the property is situated. Your country of residence then applies the bilateral tax treaty to eliminate double taxation (exemption or tax credit depending on the case).
What income tax rate applies to a non-resident in France?
French income tax applies a minimum rate of 20% to the portion of net taxable French-source income up to €29,868 (2026 scale), then 30% above that. You can ask for the « average rate » computed on your worldwide income to be applied instead if it is more favourable to you.
Does a non-resident pay CSG-CRDS on French rental income?
It depends on where you are insured for social security, not on your country of residence alone. A non-resident covered by the social security system of a European Economic Area (EEA) state or of Switzerland pays only the 7.5% solidarity levy (prélèvement de solidarité). Contrary to a widespread belief, Brexit did not remove this exemption for the United Kingdom: if you are insured under UK National Insurance, CSG and CRDS remain exempt and only the 7.5% solidarity levy is due (Withdrawal Agreement and the social security coordination protocol; French tax authority position of 14 January 2022). The exemption also requires you to be a national or legal resident of France, the United Kingdom or the EU, and not to be covered by a compulsory French scheme. Without such cover (UK residents not insured in the UK, the United States, the rest of the world), the full 17.2% social levies apply (CSG + CRDS + solidarity levy).
Is LMNP status open to non-residents?
Yes. LMNP status (loueur en meublé non professionnel — non-professional furnished landlord) is available to non-residents on exactly the same terms as to a resident: micro-BIC (a flat 50% allowance) or the actual-expenses regime, deducting costs and depreciating the property and the furniture.
How does RentValo apply my country's tax treaty?
RentValo first simulates the French tax (non-resident income tax + social levies), then applies the tax treaty of your country of residence through its Transnational Passport — exemption method or tax credit depending on the country — and reports your total tax burden. This is decision-support analysis, not tax advice.
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Important notice — RentValo is a property analysis and decision-support tool. The simulations, projections and analyses produced are provided for strictly informational purposes only and do not constitute investment advice within the meaning of Articles L. 321-1 and L. 541-1 of the French Monetary and Financial Code. RentValo is not an investment services provider authorised by the Autorité des marchés financiers (AMF) and does not carry out the activity of Financial Investment Adviser (CIF).
Risks — All property investment involves risks, including partial or total loss of invested capital, void periods, unexpected charges and adverse market movements. Past performance and projected figures displayed do not constitute a guarantee of future results. Market data used (price per m², reference rents, rates, taxation) may change. RentValo cannot be held liable for investment decisions made on the basis of these analyses.
Before any investment decision, we recommend consulting a qualified professional: notary, chartered accountant, AMF-registered wealth management adviser (CGP) or specialist lawyer.