Non-resident, must I file a tax return in France, when and with whom?
An owner living abroad declares in France only their French-source income, rent first, sometimes French pensions or salaries. The gain on a sale does not appear there, the notaire has already declared and withheld it. The year of departure is declared in two parts, the 2042 for income from 1 January to departure and the 2042-NR for French income after departure, then the non-residents tax office takes over the file. The return is filed online, on the first zone's calendar, 21 May 2026 for 2025 income, and the tax is paid by direct debit from an account in the SEPA area. Local taxes remain managed by the office of the place where the building stands.
What is declared in France, and what is not
France taxes the non-resident on French-source income, subject to tax treaties. For an owner that means rent, unfurnished or furnished, and income from shares in property companies. Depending on the case a French retirement pension, salaries for work carried out in France, or French investment income are added. Income earned abroad is not declared in France, except to compute, on request, the average rate that allows the minimum rate to be set aside.
The gain on the sale of a property is not declared in the annual return, the levy is in full discharge and the notaire filed return 2048-IMM on the day of the deed. The real estate wealth tax, for its part, is declared every year with income, on annex 2042-IFI, as soon as French real estate exceeds the threshold.
| Income or tax | Return | Who files it |
|---|---|---|
| Rent from an unfurnished dwelling | 2044 then 2042 and 2042-NR | The owner, online |
| Rent from a furnished dwelling | 2042-C-PRO, and 2031 under the actual regime | The owner, or their accountant |
| Gain on the sale | 2048-IMM on the day of the deed | The notaire, nothing in the annual return |
| Real estate wealth tax | 2042-IFI with the income tax return | The owner |
| Inheritance or gift | 2705 or 2735, or the notarial deed | The notaire or the heir, at the non-residents office |
The returns of the non-resident owner
The year of departure, two returns
Impots.gouv.fr describes the steps for someone leaving to live abroad. They first report their new address to their last tax office, online preferably. The following year they file a return 2042 including all income earned from 1 January to the date of departure, and a return 2042-NR which must contain only their French-source income taxable in France for the period after departure. If they keep French-source income, the non-residents tax office becomes their new managing office for income tax.
The tax number does not change, nor does the personal online area. Local taxes, property tax and the residence tax on second homes, remain managed by the tax office of the place where the building stands, and that is who to contact with a question about the property tax notice of a house in the Dordogne.
The calendar, and paying from abroad
The return is filed online, and non-residents follow the first zone's calendar. For 2025 income, impots.gouv.fr set the due date at Thursday 21 May 2026 for départements 01 to 19 as well as taxpayers not resident in France, and at Tuesday 19 May 2026 for a paper return, reserved to those who cannot file online. The following campaign's dates are published each spring, always around mid-May for the first zone.
Payment is by direct debit, at the due date or monthly, from an account held in France or in a country of the SEPA area. An account outside that area does not allow direct debit, and impots.gouv.fr recalls that a French bank refusing to open an account exposes the customer to the right to an account. The tax due is computed on the scale with the minimum rate of 20 % or 30 %, unless the average rate on worldwide income is requested, by stating that income in the return with supporting documents kept available.
Frequently asked questions
I receive no rent, only a second home I use in summer, must I file?
No, no income tax return in France without French-source income, unless your French real estate exceeds the wealth tax threshold, which is then declared on its own. Property tax and the residence tax on second homes reach you without any return.
I sold my flat this year, must I mention it in my return?
No, the notaire declared and paid the gain on the day of the sale on form 2048-IMM, and the levy is in full discharge. You declare only the rent received up to the sale, if any.
Can I pay from my American or Swiss account?
Not by direct debit, which requires an account in the SEPA area, which Switzerland belongs to but not the United States. An international transfer remains possible to settle a notice, with the references it carries, but a European account makes everything simpler.
Read next
- impots.gouv.fr, « Je pars vivre à l'étranger, quelles démarches dois-je accomplir ? » (modifiée le 25 juin 2026)
- impots.gouv.fr, « Quelle est la date limite de dépôt de ma déclaration de revenus ? » (modifiée le 9 avril 2026)
- impots.gouv.fr, international, « Impôts à payer en France »
- Code général des impôts, articles 4 A, 164 B et 197 A
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