Non-resident, which local taxes apply to a property in France?
An owner living abroad pays the same local taxes as a resident, with no exemption specific to that situation. The property tax on built properties is owed by whoever owns the property on 1 January, even when it is rented out, and a sale during the year does not change the taxpayer in the eyes of the tax office, the parties share it in the deed. Its base equals 50 % of the cadastral rental value. The residence tax disappeared for main homes on 1 January 2023, but remains due on a second home, that is a furnished dwelling you can occupy at any time, and municipalities in tight housing areas may add a surcharge. Both notices come from the tax office of the place where the property is.
The property tax, owed by the owner on 1 January
Service-public says it in one sentence, you owe the property tax if you are the owner or usufructuary of a built property on 1 January of the tax year, and you owe it even when the property is rented out. Its base equals half the cadastral rental value, 50 %, to which each local authority applies its rate.
When the property is sold during the year, the tax office does not take changes of owner during the year into account, the notice comes in the seller's name, and the deed of sale shares the tax pro rata, a clause binding only buyer and seller. A new construction is exempt for 2 years from the 1 January following completion, provided the works were declared within ninety days.
The residence tax, only on a second home
The residence tax on main homes has been abolished since 1 January 2023. It remains for second homes, a furnished dwelling at your disposal at any time, and their outbuildings. A non-resident who keeps a furnished dwelling in France therefore owes it, and the situation is assessed on 1 January, whoever has the dwelling at their disposal on that date pays for the whole year.
In municipalities classified as tight housing areas, the municipal council may vote a surcharge on the residence tax on second homes. A dwelling let unfurnished all year is not its owner's second home, the tenant is the taxpayer, if anything remains due.
| Tax | Who pays | Base |
|---|---|---|
| Property tax on built properties | The owner or usufructuary on 1 January, even if the property is let | 50 % of the cadastral rental value, local authority rates |
| Residence tax on second homes | Whoever has the furnished dwelling at their disposal on 1 January | Cadastral rental value, municipal rate, possible surcharge in tight areas |
| Household waste collection tax | The owner, recoverable from the tenant | On the property tax notice |
The local taxes of a non-resident owner
Paying from abroad
Notices can be viewed and paid in the personal space of impots.gouv.fr, by direct debit from a bank account in the SEPA area or by card. A non-resident with no French account left can therefore pay from a European account. The competent office remains that of the place where the property is, which also handles claims.
Frequently asked questions
I sell in March, who pays the property tax for the year?
The notice comes in your name, because you were the owner on 1 January. The deed of sale usually provides that the buyer refunds you the share of the year after the sale. The tax office, for its part, only knows you for that year.
My flat in France is let all year, do I owe the residence tax?
No. A dwelling let all year is not your second home. You remain liable for the property tax, and for the household waste collection tax that you can recover from the tenant.
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