Property country · FR
France
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
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.
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 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.