France · tax rate
France non-resident rent tax: the 20% minimum rate and social charges
French rent taxed for a non-resident: 20% minimum rate up to €29,579, 30% above, average-rate option, and social charges of 17.2%, 18.6% or 7.5%.
Updated
Direct answer
A non-resident pays French income tax on French rent at the progressive scale, but never below a minimum rate of 20% on income up to €29,579 (income received in 2025) and 30% above it, unless you opt for the average rate of your worldwide income when that is lower. On top come social charges: 17.2% on unfurnished rent, 18.6% on furnished rent from 2025 income, or only the 7.5% solidarity levy if you are covered by another EEA country's, Switzerland's or the UK's social security. For a modest rent, the social charges can cost almost as much as the tax.
What a non-resident pays on French rent (income received in 2025, checked 27 October 2026)
| Item | Rule | Source |
|---|---|---|
| Income tax | Progressive scale, with a minimum rate of 20% up to €29,579 of French-source income and 30% above (14.4% / 20% for overseas-department income) | impots.gouv.fr, calculation for non-residents |
| Average-rate option | On request, if the average rate of your worldwide income is lower than the minimum rate; you declare and justify your worldwide income, but only French income is taxed | impots.gouv.fr, taux moyen |
| Social charges, unfurnished rent | 17.2% | impots.gouv.fr, non-resident property income |
| Social charges, furnished rent | 18.6% (new rate from income received in 2025) | impots.gouv.fr, non-resident property income |
| If covered by EEA, Swiss or UK social security | CSG and CRDS exempt; 7.5% solidarity levy only (boxes 8SH / 8SI on form 2042 C) | impots.gouv.fr, non-resident property income |
| Unfurnished, rent under €15,000 | Micro-foncier: a flat 30% allowance for all costs, or opt for actual expenses | impots.gouv.fr, unfurnished letting |
Working route
Worked example: €12,000 of unfurnished rent
Our calculation, for one owner with no other French income. Under micro-foncier the taxable income is €12,000 × 70% = €8,400. The scale alone would give little or no tax on €8,400, so the 20% minimum applies: €1,680. Social charges at 17.2% on the same €8,400 add €1,444.80, for €3,124.80 in total. An owner covered by EEA, Swiss or UK social security pays the 7.5% levy instead: €630, for €2,310 in total.
When the average rate is worth claiming
If your worldwide income is modest, your average rate can be well below 20%. impots.gouv.fr gives the example of €10,000 of French net property income taxed at an average rate of 4.62%: €462 instead of €2,000. You must declare and evidence your foreign income to get it.
Furnished or unfurnished changes the form, not just the rate
Unfurnished rent is property income (forms 2042 and 2044). Furnished rent is business income (BIC) with its own regimes and the 18.6% social-charge rate. For a furnished real-regime file, see the furnished-rental route on the France hub.
Hard stop
Treaty residence, a disputed social-security affiliation, a property held through a company, furnished letting as a professional activity, or a sale need case-specific advice; the minimum-rate figures above do not settle them.
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