4. French Taxation

1. 4.1. Non-Residents
2. 4.2. Summary of Tax Regimes
3. 4.3. Furnished Accommodation
4. 4.4. Unfurnished Accommodation
5. 4.5. Lodgings

4.1. Non-Residents

You are liable to French income tax on rental earnings, whether or not you are resident in France.

If you are not resident then you are likely to get relief from the prospect of being taxed twice on the same income, depending on the existence and terms of any ‘double taxation treaty’ between France and your home country.

Accordingly, even though you may be non-resident you will need to submit a tax return to the French authorities of your rental income in France. In addition, you will need to declare the income to the tax authority in your own home country. We have not statistics on how many actually do so!

UK residents benefit from a double taxation treaty, but need to declare the rental income to both the French and UK tax authorities.

The social levies payable by residents on their rental income (see later in this section) do not apply to non-residents.

Tax paid in your home country will be offset against liability to French income tax and, as French income taxes are quite generous on rental income, it is more often the case that no tax is payable in France.

If you can, include your income tax notice from your home country with your French tax return.