France property tax for foreigners: on the way in, every year, on the rent, on the way out.
// Short answer
A non-resident owner in France meets tax at four points. On purchase: transfer duty of about 5.81% to 6.32% on a resale. Every year: taxe foncière, taxe d'habitation on a second home, and IFI above EUR 1.3 million. On rent: a minimum 20% income tax plus social charges. On sale: 19% on the gain plus social charges.
Rules and rates as of September 2026. Transfer duty is set by each department and letting rules are changing, so check the dated items again before you sign. Every figure links to its source.
On this page
What taxes do you pay when buying property in France?
On a resale, transfer duty made of a departmental rate (up to 5.00% for deeds from 1 April 2025 to 31 March 2028), a 1.20% communal tax and collection costs, for a global maximum of 6.32%. Plus a 0.10% security contribution. A new build carries 20% VAT and about 0.7% transfer tax.
Detail by department: France property buying costs.
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What are the annual property taxes in France?
Taxe foncière, payable by whoever owns the property on 1 January, even if it is let, on half the cadastral rental value at locally voted rates. Taxe d'habitation, abolished for main residences, still applies to furnished second homes, owed by whoever has use of the home on 1 January.
In zones tendues, urban areas over 50,000 inhabitants with a marked housing shortage, the commune may vote a surcharge on second homes of up to 60%. DGFiP data are reported to show an average voted surcharge of 41.8% for 2026. The waste-collection tax is usually billed with taxe foncière.
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Do non-residents pay IFI wealth tax in France?
Yes, if their net taxable French real estate exceeds EUR 1.3 million on 1 January. It covers French property only, including property held through companies to the extent of its value. Once over the threshold, the 2026 scale applies from EUR 800,000, at 0.50% rising to 1.50% above EUR 10 million.
| Net taxable French real estate (2026) | IFI rate |
|---|---|
| Up to EUR 800,000 | 0% |
| EUR 800,000 to 1.3 million | 0.50% |
| EUR 1.3 million to 2.57 million | 0.70% |
| EUR 2.57 million to 5 million | 1.00% |
| EUR 5 million to 10 million | 1.25% |
| Above EUR 10 million | 1.50% |
Changes to IFI for 2027 were debated in the 2026 budget. No outcome was confirmed as of September 2026, so check again before 1 January 2027.
How is rental income taxed for a non-resident in France?
At the progressive scale, with a minimum rate of 20% on French-source income up to EUR 29,579 and 30% above (2025 income). You can elect the average-rate method if lower. Social charges come on top: 17.2% on unfurnished rent, or 7.5% if covered by EEA, Swiss or UK social security, as reported.
- Unfurnished (micro-foncier): up to EUR 15,000 gross rent, with a 30% flat allowance. Above that, or by election for 3 years, the real regime applies.
- Furnished long-term (micro-BIC): a 50% allowance up to EUR 77,700 of receipts, from 2025 income.
- Social charges: the 2026 social security budget raised the rate on most capital income to 18.6% but kept unfurnished rent at 17.2%. Tax advisers report furnished (LMNP) profit at 18.6%.
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What is capital gains tax on French property for non-residents?
19% income tax on the net gain, plus social charges of 17.2%, or 7.5% for sellers resident in the EEA, Switzerland or the UK and affiliated to social security there. The notaire collects the tax at completion. Taper relief ends income tax after 22 years and social charges after 30.
Real estate gains stayed at 17.2% social charges after the 2026 social security budget. A surtax of 2% to 6% applies where the net taxable gain exceeds EUR 50,000. Step by step: selling property in France.
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// Buying in France?
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See the $499 report, page by pageFrequently Asked Questions
Do foreigners pay more property tax in France?
What is taxe foncière?
Do I pay taxe d'habitation on a French holiday home?
Why are my French social charges 7.5% and not 17.2%?
When does IFI apply to a non-resident?
Header photo: P. Hughes, CC BY 4.0, via Wikimedia Commons. All credits: image credits.