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Do you own a property in France but reside abroad? Seasonal rentals can be an attractive source of income, provided you have a clear understanding of the tax rules that apply to non-residents. Between taxation of rental income, social contributions, and reporting obligations, the framework can seem complex.
Here is a complete guide:
Who is concerned?
A non-resident taxpayer is an individual whose tax residence is outside France, but who receives income from French sources (rental income from a property located in France).
1. Taxation of rental income in France
Non-residents are taxed in France on their French-sourced income, in accordance with l’article 164 B du CGI.
Applicable regime depending on the type of rental
| Type of rental | Tax regime | Micro threshold |
| Unfurnished rental (bare rental) | Property income | 15 000 € → micro-property regime |
| Furnished rental (including seasonal rentals) | BIC (Industrial and Commercial Profits) | 77,700 €→ micro-BIC regime |
| Classified tourist accommodation / Bed and breakfast (B&B) | BIC (Industrial and Commercial Profits) | 188 700 € → micro-BIC (71% rate) |
Minimum tax rate
Non-residents are subject to a minimum tax rate of 20% (or 30% above €27,478 of net income in 2024), unless the taxpayer can demonstrate that their average tax rate calculated on their worldwide income would be lower.
2. Social contributions
Since case law rulings and the Social Security Financing Act:
- Residents outside the EU/EEA/Switzerland: subject to social contributions at a rate of 17.2% (CSG, CRDS, solidarity levy).
- EU/EEA/Switzerland residents affiliated with a social security scheme in their country of residence: subject only to the solidarity levy of 7.5% (exempt from CSG/CRDS).
3. Reporting obligations
- Form 2042 + annex 2044 (property income) or 2042-C-PRO (BIC).
- Filed with the Non-Residents Tax Service (SIPNR – Service des Impôts des Particuliers Non-Résidents) in Paris (12th arrondissement).
- If using a representative in France: obligation to appoint an accredited tax representative (required for certain property sales, but also recommended for day-to-day management).
- Withholding tax: professional tenants or agencies paying rent to a non-resident may be required to apply withholding tax (Article 182 A bis of the French Tax Code – CGI), although this is rarely applied in practice for private individuals.
4. International tax treaties
France has signed bilateral tax treaties with most countries. In general:
- Real estate income is taxable in the country where the property is located (France).
- The country of residence may take them into account when calculating the applicable tax rate on other income (effective tax rate method), or may grant a tax credit.
It is always necessary to check the tax treaty applicable to the landlord’s country of residence.
5. VAT (Value Added Tax)
- Short-term furnished rentals with para-hotel services (reception, provision of linen, breakfast, regular cleaning) may be subject to 10% VAT.
- Without these services, the rental remains exempt from VAT.
6. Practical considerations
- Platforms such as Airbnb, Booking, etc. Since 2020, platforms automatically report income to the French tax authorities (DAC7).
- Capital gains on real estate sales: subject to a specific tax regime, with mandatory withholding through an accredited representative.
- Residence tax on furnished tourist rentals and tourist tax: to be checked depending on the municipality.
The taxation of seasonal rentals for non-residents is an area that requires particular attention, as the rules vary depending on your country of residence, the type of rental, and your overall income. Each situation is unique and requires a tailored analysis.
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