How are non-residents taxed on French rental income?

Non-residents 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.

Non-residents file an annual French tax return (Formulaire 2042) at the Non-Residents Tax Office (Service des Impôts des Particuliers Non-Résidents) in Noisy-le-Grand. A minimum tax rate of 20% applies on French-source income up to a threshold (around €27,794 for 2024), rising to 30% above that threshold. If the taxpayer can demonstrate that their worldwide effective rate under the progressive barème would be lower than 20%, they can apply the lower effective rate instead.

Social charges of 17.2% also apply on rental income. However, non-residents affiliated to a social security system in another EU/EEA/Switzerland country may be exempt from CSG/CRDS and instead pay only the solidarity levy of 7.5%, following rulings from the Court of Justice of the EU. Non-residents outside those regions pay the full 17.2%.

France does not apply a withholding tax on rental income as it does on dividends. Tenants are not required to withhold tax from rent payments to non-resident landlords.