Buying property in France as a foreigner

• Departmental duty: the standard ceiling is 4.50% and each department sets its own rate.
• For deeds signed from 1 April 2025 to 31 March 2028 a department may vote up to 5%; in the Tax Administration table of rates applicable from 1 June 2026, most departments show 5.00% and the exceptions at 4.50% are Hautes Alpes, Alpes Maritimes, Ardeche, Charente, Drome, Lozere, Oise, Saone et Loire, Guadeloupe and Mayotte, with Indre at 3.80% and Hautes Pyrenees at 4.50% with a 3.80% special column.
• A buyer of a main home who has not owned a main home in full ownership in the previous two years (a first time buyer) pays the common law rate set under article 1594 D, not the temporary higher rate.
• A communal additional tax is added and the State takes a collection levy on the departmental duty.
• The rate is the same for foreign and French buyers.

Set locally; owed by the owner on 1 January whether domiciled in France or abroad, for each built or unbuilt property.

None in liability: a non resident owner pays for each French property.

• Due for second homes; the tax on main homes was abolished from 1 January 2023.
• A dwelling held on 1 January by a person with no French tax domicile counts as a second home.
• Taxable premises are habitable premises with enough furniture to live in.
• Occupancy must be declared online before 1 July each year.

A dwelling held by someone without French tax domicile counts as a secondary residence.

Applies when net taxable real estate exceeds 1,300,000 EUR on 1 January 2026. Scale:

• nil up to 800,000
• 0.50% from 800,001 to 1,300,000
• 0.70% from 1,300,001 to 2,570,000
• 1% from 2,570,001 to 5,000,000
• 1.25% from 5,000,001 to 10,000,000
• 1.50% above 10,000,000

A discount applies for net values between 1,300,000 and 1,400,000 (17,500 EUR less 1.25% of net taxable value). The real estate wealth tax return is filed with the income tax return, or on form 2042 IFI COV if no return is filed.

A non resident is liable only on French real estate, and on the French property share of property companies, subject to treaties. Declared to the non resident tax department.

• French rental income is taxed on the progressive scale with a minimum rate: 20% on income up to 29,579 EUR (income received in 2025) and 30% above, unless the scale or the option for the average rate (computed on worldwide household income, applied only if it is lower) gives a lower rate.
• Social levies on unfurnished rental income are 17.2%; for furnished lets taxed as commercial profit the rate is 18.6% from income received in 2025.
• Persons affiliated to a social security scheme in another EEA state or Switzerland (UK residents included) are exempt from the CSG and CRDS part and keep a 7.5% solidarity levy.
• This minimum rate is different from the specific withholding that applies to some other non resident income.

Annual return filed with the non resident tax department; treaty relief depends on the country of residence. Boxes on the return claim the CSG and CRDS exemption.

Gains on French real estate, or on shares in companies mainly holding French property, are taxed at a flat 19% income tax, plus social charges of 17.2% for residents of countries outside the EU, EEA and Switzerland, or the 7.5% solidarity levy only for persons affiliated to a social security scheme in the EEA or Switzerland (UK residents keep the exemption). A surtax of 2% to 6% applies when the taxable gain is above 50,000 EUR (rate 2% from 50,001 EUR, 3% from 100,001, 4% from 150,001, 5% from 200,001, 6% above 260,000, with smoothing in the bands); it does not apply to exempt sales or to building plot sales.

• The notary collects the tax and social charges at completion.
• A tax representative is required unless the seller is domiciled in the EU, Iceland or Norway, the sale price is 150,000 EUR or less per seller, or the gain is fully exempt.
• The representative may be an accredited firm, a bank operating in France, the buyer if tax resident in France, or another person domiciled in France (not a notary or lawyer).

Holding period allowances: income tax 6% a year from the 6th to the 21st year and 4% in the 22nd, so nil after 22 years; social charges 1.65% a year to the 21st year, 1.60% in the 22nd, 9% a year after, so nil after 30 years. A main residence sale is exempt under conditions.

• For a deceased person not domiciled in France, French succession duty applies to French situated real estate and other French assets, whatever the heirs' residence (article 750 ter of the tax code).
• If an heir has been French tax resident for at least six of the ten years before the succession, foreign assets can also be taxed, subject to treaties and credit for foreign duty.
• Allowances per death: child 100,000 EUR (progressive scale 5% to 45%: 5% to 8,072; 10% to 12,109; 15% to 15,932; 20% to 552,324; 30% to 902,838; 40% to 1,805,677; 45% above); spouse or civil partner exempt; sibling 15,932 EUR at 35% to 24,430 and 45% above (exempt if three living together and age or disability conditions are met); nephew or niece 7,967 EUR at 55%; others 1,594 EUR at 55% to 60%.
• Where no inventory or public sale establishes the value of household goods, they are deemed to be worth at least 5% of the estate's other taxable assets (the flat 'forfait mobilier', article 764 of the tax code), unless the contrary is proved.
• The return for a non resident deceased goes to the non resident tax department.