Tax for non-residents

French property tax for non-residents: ownership, income, capital gains, tax representative

A non-resident is taxed in France on their French property: income, ownership, resale. The tax treaty with their country prevents double taxation. These guides describe the law in force in 2026; your own situation is validated with a tax lawyer, whom Home Select introduces.

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The Place de la Bourse and the water mirror at blue hour, in Bordeaux — Bordeaux, Atlantic Coast

Key takeaways

The French-source income of a non-resident is taxed on the scale with a minimum rate of 20%, then 30% above the threshold, unless the average rate is elected when it is more favourable.
Social levies on property income and capital gains are 7.5% for someone affiliated to a scheme of the European Economic Area, Switzerland or the United Kingdom, and 17.2% otherwise.
The wealth tax on property applies to non-residents from 1.3 million euros of net French property assets; the capital gain on resale is taxed at 19% with allowances from the sixth year, and a tax representative is required above 150,000 euros for a resident outside the European Economic Area.
Home Select gives no tax advice: we introduce the tax lawyer and the accredited tax representative, and we fold their calendar into that of the purchase.

The tax guides

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