In summary…
Consult in this order: the Non-resident individual tax service (SIPNR), who receives your statement and answers your questions; a chartered accountant, If you want a professional to file for you; a tax lawyer, if a tax treaty or your tax residence is involved; a wealth adviser, ...to decide what you keep in France. The tax representative relates to the sale of a property: the official documentation for the 2026 campaign does not include one for income tax returns.
Balmont Conseil is a firm not independent In the regulatory sense: he receives commissions on the contracts signed, and can also bill for a customized mission by the hour.
A Lyon native living abroad still owns a rented apartment in Lyon. Every spring, the same question arises: who to contact, what documents are needed, and by what date? Deadlines are settled with the tax authorities. Tax agreements are handled with a lawyer. Investments are arranged with an advisor. It's best to know who to call before even starting the process.
1. What you declare, and on which form
A non-resident is only taxable in France on their income from French sources, Subject to tax treaties. According to economie.gouv.fr (page dated April 24, 2026), this income is included in the main tax return each year. Examples cited include: rental income, income from activities carried out in France, capital gains on real estate, and pensions and retirement benefits paid by a debtor established in France.
| Your situation | Form or procedure | Namely |
|---|---|---|
| Each year, income from French sources | Income tax return 2042, online | Online, except for the first declaration: it must be filed on paper |
| Year of departure: taxable income in France received between departure and December 31 | Form 2042 NR | This must be submitted in addition to form 2042, according to the administration's press kit. |
| Spring following departure: income from January 1st to the departure date | Form 2042, along with form 2047 if you have foreign-sourced income. | The amounts from form 2047 must be transferred to form 2042. |
| Wages from an activity in France, pensions of a debtor established in France | Specific withholding tax | After a 10% allowance: 0% up to €17,122, 12% up to €49,667, then 20% (2025 income); 0% up to €17,275, 12% up to €50,112, then 20% (2026 income) |
Specifically. Income earned during the period you were domiciled in France is therefore declared in the spring following your departure. Subsequently, you are taxed on your French-source income; foreign income is only taxed if you opt for the average tax rate (point 3).
2. 2026 Campaign Deadlines
The 2026 campaign covered 2025 income. It ended as of the date of this article. The dates for the next campaign are announced each spring: do not use them as a reference.
| Stage (2026 campaign) | Date |
|---|---|
| Online filing is now open. | April 9, 2026 |
| Paper declaration: deadline (postmark as proof) | May 19, 2026, 11:59 PM |
| Online declaration for non-residents: deadline | May 21, 2026, 11:59 PM |
| Option to receive the tax notice in paper format: at the latest | June 15, 2026 |
| Tax notice available in the Public Finances section | Between July 24 and 31, 2026, except in special cases |
If the balance exceeds €300, a payment plan from September to December is implemented. A SEPA account in your name is required to pay taxes and social security contributions. In 2026, individuals filing for the first time must submit a paper return by mail to the SIPNR (National Tax Information Service): a scanned return sent via secure messaging is not accepted.
3. How much: the minimum rate of 20 % and 30 %
A non-resident is taxed according to the progressive tax scale, with a the minimum rate. For income received in 2025, the rate is 20 % on the portion of net taxable income up to €29,579 and 30 % on the portion exceeding that amount. The tax authorities calculate both amounts, the standard rate and the minimum rate, and apply the higher one.
You can ask for the average rate You declare all household income, both French and foreign, and the resulting rate only applies to your French income if it is more favorable. For example, with €20,000 of taxable French income, the minimum rate is €4,000 (€20,000). If the average rate is lower, that rate applies. This must be calculated using the household's total income, not based on guesswork: see our analysis of the minimum rate and the page on the option for the average rate.
4. Social security contributions: it all depends on your affiliation
According to service-public.gouv.fr (information verified on June 30, 2026), a non-resident pays 17.2% in social security contributions on their rental income. A person affiliated with a mandatory social security scheme in a country of the European Economic Area or Switzerland pays neither CSG nor CRDS: only the solidarity levy of 7.5% is due. A self-declaration of their situation is required, along with supporting documents if requested by the authorities.
| Your situation | Social security contributions on property income |
|---|---|
| Non-resident, general case | 17.2% |
| Non-resident affiliated with a social security scheme in the EEA or Switzerland | 7.5 % (solidarity levy only) |
Specifically. On €10,000 of net taxable rental income, the difference is €970 per year: €1,720 versus €750. Keep your proof of affiliation. Details at [link to relevant page]. the solidarity levy of 7.5 %.
5. The online tax account
Non-residents fall under the jurisdiction of the Directorate for Non-Resident Taxes (DINR), and the SIPNR manages income tax. Local taxes, such as property tax on an apartment in Lyon, remain the responsibility of the tax office in the area where the property is located.
You can access your account on impots.gouv.fr, now called "My Public Finances Account," using your tax identification number and a password, supplemented by a security code sent by email. To create your account, you need three identifiers, or FranceConnect: your tax identification number (13 digits, individual), your online access number (7 digits, shared by both members of a couple), and your reference tax income from your most recent tax assessment. The secure messaging system in this account allows you to contact the SIPNR (National Public Finance Information Service).
6. Who does what, and in what order
| Interlocutor | What he does for you | When to consult him |
|---|---|---|
| SIPNR | Receives the declaration, responds regarding the calculation, the notice, and the payment | First, for any questions regarding procedure or dates |
| Chartered Accountant | Prepares your tax return and can file it on your behalf as a trusted third party | Various French incomes, or a desire to no longer manage the procedure |
| Tax lawyer | Legal analysis: tax treaty, tax residence, disagreement with the tax authorities | When the doubt concerns the law, not the numbers |
| Wealth advisor | Link the declaration to your investments and assets in France | Before a departure, a purchase or a sale, and then once a year |
| Tax representative | Represents the seller of a property and is responsible for the payment of the levy, for certain non-residents. | Only for real estate sales, depending on the country of residence |
The trusted third party This is the right entry point if you want to delegate. According to the administration's 2026 press kit, a relative, an accountant, or a lawyer can file on behalf of the taxpayer; their address is then provided as a backup address to receive the login code.
Documents to gather before the first appointment
- your latest tax assessment notice, including your tax identification number and reference tax income;
- Supporting documents for your French-source income: rent received, expenses, pensions;
- your proof of affiliation to the social security system of the country where you live;
- a SEPA account, for tax payment.
Even if you still pay taxes in France, you should also check with the tax authorities in your country of residence. See also the complete guide to non-resident tax returns.
For the technician. The rules cited are based on the service-public.fr fact sheet F31442 (verified on April 15, 2026), the fact sheet F2329 (June 30, 2026), the economie.gouv.fr page of April 24, 2026 and the DINR press kit of March 2026 on 2025 income.
Our position
For a simple tax return, a single type of French income, and a stable residence, the SIPNR (French tax identification number) and your online account are sufficient: don't pay anyone for this. As soon as there's a rental property to manage, two countries to reconcile, or an average tax rate to calculate, involve a chartered accountant. A lawyer comes in when there's doubt about the law. A wealth management advisor is involved last when it comes to the tax return itself, but first when it comes to deciding what to keep in France. Ask everyone the same question: who files, who pays, and who responds if the tax authorities send a letter?
Balmont Conseil, a simplified joint-stock company (SASU) established in January 2013, is a financial investment advisor and member of ANACOFI-CIF, as well as an insurance broker (ORIAS 13003497). We work with a network of international notaries, lawyers, and chartered accountants. The initial consultation is free, either in Lyon or via videoconference. For remote support: monitoring an expatriate from Lyon.
Frequently asked questions
Does a non-resident have to declare their income in France if they only have rental income?
Yes. French-source income, including property income, is included in the main tax return each year, according to economie.gouv.fr.
Can an accountant or a lawyer file the tax return on my behalf?
Yes, as a trusted third party, according to the administration's press kit for the 2026 campaign.
Do you need a tax representative to declare your income?
The official documentation reviewed for the 2026 campaign does not include this. It concerns the sale of a property by certain non-residents: see the page about the tax representative.
Are you a non-resident with property or investments in France?
Bring your latest tax assessment and a list of your French income. The first consultation is free, either in Lyon or via videoconference.
Book an appointment
The initial consultation is to establish your exact situation and determine if there is anything that can be done—sometimes there is nothing, and we will say so as well. Thirty minutes, with no obligation.
Book an exchange with Balmont Conseil
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 24/10/2026.
Official sources consulted
- Service-Public.fr — Income tax for a French citizen who goes to live or work abroad (fact sheet F31442, verified on April 15, 2026)
- impots.gouv.fr — DINR press kit: 2025 income tax for non-residents (March 2026)
- economie.gouv.fr — Taxes: what are the rules for residents abroad? (page dated April 24, 2026)
- info.gouv.fr — 2026 Tax: What's new for the 2025 income tax return?
- Service-Public.fr — Social security contributions (CSG, CRDS, etc.) on income from assets and investments (fact sheet F2329, verified on June 30, 2026)
- impots.gouv.fr — Form 2047: foreign source income and income received abroad (2025 income)
