Unfurnished rent
Start with property income
The common chain is the personal return, with form 2044 when the actual property-income regime requires it. Do not copy the furnished-rental boxes.
See the form routeProperty country · FR
French tax filing for non-resident property owners
French property income normally stays visible to France after you move abroad.
Tax authority
Direction générale des Finances publiques
First form map
2042 / 2044 or 2042-C-PRO + 2031
Choose the return before the form
France does not have one “property tax return” for every non-resident owner.
Our call: classify the income first. Unfurnished rent belongs to the property-income route; furnished rent belongs to the BIC route. Taxe foncière and tax on a second home are separate local-tax notices, not substitutes for the annual rental-income return.
Furnished rent
Use the BIC route
Furnished rent is reported through 2042-C-PRO. Under the real regime, a business return such as form 2031 comes before the result reaches the personal return.
Map furnished formsLocal property taxes
Treat the notice separately
Taxe foncière and, where applicable, tax on a second home are managed by the tax service where the property is located. Paying them does not file your rental income.
Open the official ruleCounter-case
A company, SCI, trust, split ownership, mixed use, property sale or disputed treaty residence can change the route. This hub should not decide that case.
The short answer
France generally taxes French-source property income, subject to the applicable treaty. The filing route changes materially between unfurnished property income and furnished rental taxed as business income.
Filing route: impots.gouv.fr and the competent individual or business tax service.
01
Do non-resident landlords need to file in France?
A first-pass scope check for owners receiving rent from French property while living abroad.
Read the route 02Which French forms cover rental income for a non-resident?
A map of the common form chain, without pretending every owner uses the same return.
Read the route 03When does a non-resident file French rental income?
How to find the current campaign date and avoid confusing personal and business deadlines.
Read the route 04Which expenses belong in a French rental file?
A records-first approach to deductions for property owners living abroad.
Read the route 05Getting a French tax account from abroad
The identifiers and account-access steps to settle before a filing deadline.
Read the route 06The evidence file behind French rental income
A compact audit trail for rent, costs, ownership and the chosen tax regime.
Read the route 07File, pay and keep proof in France
Treat submission, payment and the resulting notice as distinct checkpoints.
Read the route 08Correct a French return or dispute an assessment
Choose the route according to whether the error is in the return or in the assessed treatment.
Read the routeSupported next step · LMNP Facile
Prepare a simple furnished-rental real-regime file
For a bounded French LMNP real-regime situation; the product does not replace treaty or professional advice.
Primary evidence
Official sources
01Do non-residents declare income in France?impots.gouv.fr02Non-resident furnished rental obligationsimpots.gouv.fr03Non-resident property-income categoriesimpots.gouv.fr042026 non-resident income-tax campaignimpots.gouv.fr05Create a personal tax account as a non-residentimpots.gouv.fr06French property-income record guideimpots.gouv.fr07Payment methods for non-residentsimpots.gouv.fr08Correct an error as a non-residentimpots.gouv.fr