France Property Tax for Non-Residents

Using the calculator

1. Choose what you want to work out: buying, owning or selling.
2. Enter the figures the form asks for: the price and the département's rate; or the value of your French real estate and the rent; or the sale and purchase prices and the years you owned the home.
3. Each tax and cost appears on its own line with how it is worked out, and the total below.

Buying

The "frais de notaire" of an existing home are mostly transfer duties: the département's rate — 5% in most of France since 2025, 4.50% in a few départements and for first-time buyers of their main home — plus 1.20% for the commune and a collection fee, about 6.32% in all. The notary's own fee follows a regulated scale (under 1% of a typical price, plus VAT), and a 0.10% land registry contribution is added. A new home bought from the developer has VAT in its price and pays a reduced duty of about 0.72%.

Owning

Every owner pays the taxe foncière, and a second home also the taxe d'habitation; both come from the cadastral rental value and the local rates, so the bill gives them. A non-resident whose French real estate is worth more than €1.3 million net pays the IFI wealth tax, 0.5% to 1.5% by band. Rent is taxed at the non-residents' minimum rate of 20% (30% on the part above about €29,600), after a flat 30% or 50% allowance, plus social charges of 17.2% (18.6% on furnished lets), or only 7.5% for people covered by an EU/EEA or Swiss social security.

Selling

A non-resident pays 19% income tax and 17.2% social charges (7.5% with an EU/EEA or Swiss social security) on the gain. The price paid is raised by 7.5% for the purchase costs and, after 5 years, 15% for works, without invoices. The gain is reduced for every year owned beyond the fifth: no income tax after 22 years, no social charges after 30. A taxable gain above €50,000 also pays a surtax of 2% to 6%. A lawyer checks the exemptions that may apply to you before you sign.