Question 1

How is rental income taxed in France — micro-foncier vs régime réel?

Accepted Answer

Rental income from unfurnished properties in France is called revenus fonciers and is taxed as ordinary income under the progressive barème, plus 17.2% social charges. Two regimes apply depending on the amount of rental income.

The microfoncier regime is available if gross rental income is below €15,000 per year. Under this regime, a flat 30% abatement is automatically applied, and you are taxed on only 70% of gross receipts. No actual expenses need to be documented. This is simple but may not

Question 2

How are non-residents taxed on French rental income?

Accepted Answer

Nonresidents earning rental income from French property must pay French income tax and social charges on that income. France has the right to tax income from property located on its territory regardless of where the owner lives.

Nonresidents file an annual French tax return (Formulaire 2042) at the NonResidents Tax Office (Service des Impôts des Particuliers NonRésidents) in NoisyleGrand. A minimum tax rate of 20% applies on Frenchsource income up to a threshold (around €27,794 for 2024), risin

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How is rental income taxed in France — micro-foncier vs régime réel?

How are non-residents taxed on French rental income?