I'm non resident and I own property in France

I live abroad and I am acquiring or keeping property in France. What are the tax repercussions for keeping, renting or selling this property?

If you own or have property at your disposal in France on 1 January of the year you leave France, you are liable for local taxes (residence tax, public broadcast licence fee, property taxes on developed or undeveloped land) which are managed by the tax office in the location of this property.

In addition, income from property in France or the rights concerning this property (undivided interest, bare ownership, life interest, etc.) and property rights (shares or stock in property companies) and ancillary revenue, which are received during the year you leave France, are taxable as either property income or business profits.

Subject to international tax treaties, you are also liable for the property wealth tax (IFI) if you have net property assets worth more than €1.3 million in France on 1 January.

As of January 1, 2023, property owners have to declare the occupancy situation for their properties using the “Biens immobiliers” (Properties) tab of their secure account on the impots.gouv.fr website.

If you have any questions, don't forget to tell us your personal tax number, when you know it, as well as your complete name (if applicable, your name before and after marriage).

If you live outside France, always check with the local tax authority to find out if you have filing and/or payment obligations in your country of residence, even if you pay taxes in France.