{"id":83768,"date":"2026-05-05T09:26:02","date_gmt":"2026-05-05T09:26:02","guid":{"rendered":"https:\/\/www.valmontriviera.com\/?p=83768"},"modified":"2026-09-17T12:03:58","modified_gmt":"2026-09-17T12:03:58","slug":"taxation-of-seasonal-rentals-for-non-residents","status":"publish","type":"post","link":"https:\/\/www.valmontriviera.com\/en\/taxation-of-seasonal-rentals-for-non-residents","title":{"rendered":"Seasonal Rentals and Non-Residents: Taxation, Charges and Obligations"},"content":{"rendered":"\n

Reading time: 5 minutes<\/em><\/p>\n\n

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. <\/em><\/p>\n\n

Here is a complete guide:<\/em><\/p>\n\n

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\"Villa<\/figure>\n<\/figure>\n\n
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Who is concerned?<\/strong><\/h2>\n\n

A non-resident taxpayer <\/strong>is an individual whose tax residence is outside France, but who receives income from French sources (rental income from a property located in France).<\/p>\n\n

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1. Taxation of rental income in France<\/strong><\/h2>\n\n

Non-residents are taxed in France on their French-sourced<\/strong> income, in accordance with l’article 164 B du CGI<\/a>.<\/p>\n\n

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Applicable regime depending on the type of rental<\/strong><\/h3>\n\n
Type of rental<\/strong><\/td>Tax regime<\/strong><\/td>Micro threshold<\/strong><\/td><\/tr>
Unfurnished rental (bare rental)<\/td>Property income<\/td>15 000 \u20ac \u2192 micro-property regime<\/td><\/tr>
Furnished rental (including seasonal rentals)<\/td>BIC (Industrial and Commercial Profits)<\/td>77,700 \u20ac\u2192 micro-BIC regime<\/td><\/tr>
Classified tourist accommodation \/Bed and breakfast (B&B)<\/td>BIC (Industrial and Commercial Profits)<\/td>188 700 \u20ac \u2192 micro-BIC (71% rate)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n
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Minimum tax rate<\/strong><\/h3>\n\n

Non-residents are subject to a minimum tax rate of 20%<\/strong> (or 30% above \u20ac27,478 of net income in 2024), unless the taxpayer can demonstrate that their average tax rate calculated on their worldwide income would be lower.<\/p>\n\n

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2. Social contributions<\/strong><\/h2>\n\n

Since case law rulings and the Social Security Financing Act:<\/p>\n\n