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Non-resident, how is the rent from my French property taxed?

Guide led by , founder of BRIVEOReviewed by the Briveo teamUpdated on October 28, 2026

Rent from a property located in France remains taxable in France, even for an owner living abroad, subject to the tax treaty with the country of residence. Article 197 A of the tax code applies a minimum rate of 20 % up to a threshold revalued each year, 29,315 € for 2024 income according to impots.gouv.fr, and 30 % above, unless the taxpayer asks for the average rate that would result from the scale applied to all French and foreign income, retained only if lower. Social levies of 17.2 % are added, or the 7.5 % solidarity levy alone for people affiliated to an EEA, Swiss or UK scheme. The return is filed on forms 2042, 2042-NR and 2044.

Rent remains taxed in France

Property income from a building located in France is French-source income, taxable in France whatever the owner's residence. Tax treaties signed by France almost always give the taxation of property income to the state where the building is, the country of residence then eliminating double taxation through a tax credit or an exemption, depending on the treaty.

The impots.gouv.fr page for non-residents states that this income is taxed at the minimum rate of 20 % up to the threshold of 29,315 € for income received in 2024 and at 30 % above. The threshold is revalued each year with the scale. These minimum rates are those of article 197 A of the tax code, which provides 14.4 % and 20 % for income arising in the overseas departments.

ItemRuleLegal basis
Minimum rate20 % up to the yearly threshold, 30 % above (14.4 % and 20 % for an overseas source)Article 197 A of the tax code
Option for the average rateScale applied to worldwide income, retained if lowerArticle 197 A, a, of the tax code
Social levies17.2 %, or 7.5 % for a person affiliated to an EEA, Swiss or UK schemeArticle L. 136-6 of the social security code and article 235 ter of the tax code
Micro-foncier regime30 % allowance when gross rent does not exceed 15,000 €Article 32 of the tax code

Taxation of a non-resident's French-source rent

The average rate, the option that changes everything

The minimum rate is only a floor. The non-resident may ask for the average rate, that is the rate resulting from the progressive scale applied to all French and foreign income. To do so, the return states the nature and amount of each category of worldwide income, and the administration keeps the average rate only if it is below the minimum rate. Impots.gouv.fr encourages it, you therefore have every interest in opting for the average rate scheme.

The option helps when worldwide income is modest against the French scale. An owner whose rent is the only French-source income but who earns high income abroad usually gains nothing from it.

Micro-foncier or actual regime, and the social levies

Like a resident, the non-resident falls under the micro-foncier regime when gross property income does not exceed 15,000 € a year, with a flat 30 % allowance, or under the actual regime above that, or on option, with deduction of actual expenses and, where applicable, a property deficit. The actual regime is reported on form 2044, the result is carried to form 2042, and form 2042-NR completes the non-resident return.

Social levies follow the rule seen for capital gains, 17.2 % in principle, and the 7.5 % solidarity levy alone for a person covered by a compulsory social security scheme of the European Economic Area, Switzerland or the United Kingdom, who is not charged to a French scheme.

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Frequently asked questions

I let a studio in Lyon from London, which return do I file?

Form 2042 with form 2042-NR, and form 2044 if you are under the actual regime. The rent is taxed at the minimum rate of 20 % then 30 %, or at the average rate on option, and at the 7.5 % solidarity levy if you are covered by the UK social security scheme.

Is my rent also taxed in my country of residence?

It depends on the tax treaty. Most give the taxation to France and provide in the country of residence a tax credit or an exemption to avoid double taxation. Without a treaty, the country of residence applies its own law.

Does the minimum rate apply if my rent is small?

Yes by default, from the first euro of net income. That is precisely the case where the option for the average rate is useful, if all your worldwide income would give a rate below 20 %.

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