Rental income of a non-resident: declaration and tax

A non-resident who rents out unfurnished accommodation in France receives rental income, which is taxed in France according to the progressive tax scale with a minimum rate of 20%, or 30% above €29,579 (income received in 2025). They also pay social security contributions of 17.2%, or the solidarity levy of 7.5% if they are affiliated with a social security scheme in the EEA (outside France) or Switzerland. The declaration is made online through the non-resident tax office.

This page deals with the rental of unfurnished property located in France by an individual. It does not cover furnished rentals beyond their category, property deficits, filing deadlines, or the effects of a tax treaty. For these points, the rules depend on your specific situation; you should verify them before making a decision.

Unfurnished or furnished rental: two categories

According to impots.gouv.fr (page modified on 26/02/2026), the nature of the rental determines the category.

The rest of this page deals with the case of unfurnished rentals.

Micro-land or real estate

Source: impots.gouv.fr (page modified on 01/04/2026).

In reality, the 2026 tax return booklet (for 2025 income) lists the following expenses: management and administration fees, a flat rate of €20 per unit for other management fees, insurance premiums, repairs, maintenance and improvements, property tax (excluding garbage collection), and loan interest, without any limit on the amount or duration. The booklet classifies certain rental repairs as non-deductible expenses: refer to the booklet for eligible cases. Taxable income is equal to revenue minus expenses and interest.

Tax: a minimum rate

French-source income received after leaving France is subject to a minimum rate, according to the "Calculation methods" page (modified on 26/02/2026).

If the rate calculated using the tax brackets is higher than this minimum, the rate from the tax brackets applies, as for a resident (information sheet from the tax authorities dated March 2026). The tax brackets applicable to 2025 income (2026 tax return) start at 0 % up to €11,600 and at 11 % from €11,601 to €29,579 for a single person (service-public.gouv.fr, verified on 15/04/2026).

The average rate, calculated on your worldwide income, can replace the minimum rate if it is more advantageous for you. It applies only to income from French sources. The "Average Rate" page explains how it works. The sources consulted do not specify whether the 20% and 30% rates apply per unit of income or to the total income: this page therefore does not calculate anything above €29,579.

Social charges

Social security contributions apply to French-source property income. Since January 1, 2019, individuals affiliated with a mandatory social security scheme other than the French scheme in the EEA or Switzerland are exempt from CSG and CRDS. Their income remains subject to the 7.5% solidarity levy (impots.gouv.fr).

To benefit from this (see the "Property Income" page, modified on 26/02/2026):

• tick box 8SH (declarant 1) and/or 8SI (declarant 2), section "8 - Miscellaneous" of declaration 2042 C; ;
• For unfurnished rentals by a couple where only one spouse meets the conditions, fill in box 8RF; ;
• Membership must be effective by December 31 of the year of receipt (page modified on 19/07/2023).

If the tax return has not been completed, a formal appeal can be filed via secure messaging or by mail to the Non-Resident Tax Office, along with the required supporting documents. Advance payments due from the September following the return are then calculated without social security contributions; the solidarity levy is collected on the final payment.

Advance payments: rent withholding tax

Withholding tax for non-residents applies to income not subject to withholding, particularly rental income. This income is subject to advance payments, following the same procedures as for residents (administrative information sheet, March 2026). Withholding tax on salaries and pensions is a separate mechanism.

The declaration, step by step

• Competent service. The Non-Resident Individuals Tax Service (SIPNR) becomes the manager when you have taxable French-source income after leaving.
• Deposit method. Online declaration is mandatory for users whose main residence is equipped with internet access (page modified on 17/12/2025).
• Forms. The 2042 declaration, completed if necessary by form 2042-NR (or the annex, according to the title of the pages of the administration) for taxable French source income from the date of departure to December 31.
• End of rental. If you no longer receive property income in 2026, tick box 4BN of form 2042.
• Occupancy of the property. Before July 1st of each year, each owner indicates the use of their premises via "Manage my real estate".
• Property tax. It is due on January 1st by the owner, resident or not, and managed by the tax office of the location of the building.

The tax regime also depends on the period. Before departure, your worldwide income is taxed as if you were a resident. Between departure and December 31 of the year of departure, taxable French-source income falls under the non-resident regime. The following year, only this income is taken into account, subject to tax treaties.

Rental income of a non-resident: a numerical example (fictitious profile)

Situation. Camille is a fictional profile: single (one share), she lives outside the EU and is not affiliated with any EEA or Swiss social security scheme. She rents an unfurnished apartment in France: €14,000 in gross annual rent. She has no other taxable income in France.

Hypotheses. Actual expenses: property tax €1,800, loan interest €2,500, insurance €300, flat fee of €20 for a commercial space, management agency fees €700, maintenance work €3,000, totaling €8,320. Tax brackets applicable to 2025 income from service-public.gouv.fr. Social security contributions are calculated on net taxable income. Tax discounts and reductions are not taken into account.

Issue. How much tax and social security contributions does Camille owe, depending on whether she remains on the micro-property regime or opts for the actual regime?

Strategy. Camille gathers her expense receipts and proof of her social security status, then reviews the situation with us before filing her tax return. Choosing the actual expense method commits her for three years.

Result.

In this hypothetical scenario, the actual expenses regime results in €1,532.64 less than the micro-property regime. If Camille were affiliated with an EEA or Swiss social security scheme, her social security contributions would be 7.5 times the standard tax rate (%): €735 under the micro-property regime and €426 under the actual expenses regime, for totals of €2,695 and €1,562 respectively. The advantage of the actual expenses regime depends on actual and recurring expenses: a year without renovations would change the result. This calculation illustrates the mechanism and does not predict your specific situation.

Rental income of a non-resident: what changes depending on your situation

• The amount of your rent : beyond €15,000 gross, the actual amount is required.
• Your charges : interest, property tax, renovations and insurance weigh on net income.
• Your social security affiliation : 17.2 % or 7.5 %.
• Your global income : it determines the potential benefit of the average rate option.
• Your year of departure : income received before departure is subject to the resident regime.
• Your tax treaty : it can modify taxable income in France.
• Ownership by a company : a SCI follows other rules, which are discussed on a separate page.

The rule depends on your situation. No results are guaranteed.