Five countries · tax rates
Non-resident rental income tax rates in France, Germany, Spain, Italy and the UK
Dated table of the tax a non-resident landlord pays on rent in France, Germany, Spain, Italy and the UK, with one worked example: €12,000 of rent.
Updated · Yann Lephay
Direct answer
Our reading: on the same rent, the base matters more than the headline rate. Spain taxes a UK or US owner at 24% of gross rent with no costs; Germany applies its normal scale but withholds the tax-free allowance; France adds social charges of up to 17.2% on top of a 20% minimum rate; the UK can tax nothing at all if you are entitled to the personal allowance. On €12,000 of rent and €3,600 of costs, the bill ranges from nothing to about €3,125.
Tax on rent for an individual non-resident landlord (checked 27 October 2026)
| Country | Rate | Base | Extra charges | Return |
|---|---|---|---|---|
| France | Progressive scale with a 20% minimum up to €29,579 and 30% above (2025 income); average-rate option | Unfurnished: micro-foncier 30% allowance under €15,000 of rent, or actual costs; furnished: business income (BIC) | Social charges 17.2% (unfurnished) or 18.6% (furnished); 7.5% only if covered by EEA, Swiss or UK social security | 2042 / 2044 or 2042-C-PRO |
| Germany | Normal 2026 scale (§ 32a EStG), up to 42% and 45% | Net rent; the €12,348 basic allowance is added back to taxable income (§ 50 EStG) | Solidarity surcharge: nil up to €20,350 of tax, then 5.5% capped at 11.9% of the excess | ESt 1 C + Anlage V |
| Spain | 19% for EU, EEA residents; 24% for everyone else, including the UK, Switzerland and the US | EU/EEA: net of related costs; others: gross rent. Empty home: imputed income of 1.1% or 2% of cadastral value | None | Modelo 210 (2026 rent grouped annually, or October-December declared separately: 1-20 April 2027) |
| Italy | IRPEF 23% / 33% / 43% (from 2026), or cedolare secca 21% (10% concordato) | IRPEF: rent less 5%; cedolare: full rent | Not covered here | Redditi PF |
| United Kingdom | 0% / 20% / 40% / 45% (2026-27 bands) | Profit after allowable expenses; £12,570 personal allowance only for British or EEA citizens and some treaty residents | NRLS: agent or tenant withholds basic-rate tax unless HMRC approves gross payment | Self Assessment with SA105 and SA109 |
Worked example: €12,000 of rent, €3,600 of costs, one owner, no other income in that country (our calculation)
| Country and owner | Taxable base | Tax | Notes |
|---|---|---|---|
| France, unfurnished, owner without EEA/Swiss/UK social security | €8,400 (micro-foncier) | €1,680 income tax + €1,444.80 social charges = €3,124.80 | Minimum rate 20%; social charges 17.2% |
| France, same owner covered by EEA, Swiss or UK social security | €8,400 | €1,680 + €630 = €2,310 | 7.5% solidarity levy only |
| Germany | €8,400 + €12,348 added back | €1,756 | A resident with this income alone would pay nothing |
| Spain, EU resident | €8,400 | €1,596 | 19% of net rent |
| Spain, UK or US resident | €12,000 | €2,880 | 24% of gross rent, costs not deductible |
| Italy, cedolare secca | €12,000 | €2,520 | 21% of the rent, no costs |
| Italy, IRPEF | €11,400 | €2,622 before credits | 23% bracket; the higher of rent less 5% or cadastral income |
| UK, British or EEA citizen (same figures in pounds) | £8,400 profit | £0 | Within the £12,570 personal allowance |
| UK, no personal allowance | £8,400 profit | £1,680 | 20% basic rate |
Why the base beats the rate
Spain's 24% looks close to Italy's 21%, but it applies to gross rent for anyone outside the EU and EEA: on our example a UK owner pays €2,880 in Spain against €1,596 for a French or German owner. Germany's scale looks like any resident's, but adding back the €12,348 allowance means tax from the first euro. In France, the social charges on €8,400 can be close to the income tax itself unless you are covered by an EEA, Swiss or UK social-security scheme.
What the table does not do
It does not apply a tax treaty or tell you how your country of residence taxes the same rent. Most residence countries also tax foreign rent and give a credit or an exemption. It also leaves out property sales, holiday lets run as a business, companies and wealth or property taxes such as IMU, IBI or council tax.
Where to go next
Each country page explains who files, which form and when. For Spain, Modelo 210 Desk prepares a simple non-resident case; for Germany, Anlage V Easy; for a French furnished rental, LMNP Facile. Italy has no tool for non-residents in our network: Redditi PF goes through a CAF or a commercialista.
Hard stop
Treaty residence, more than one property, a company or trust owner, furnished or short lets run as a business, mixed private use or a sale change the figures above. Use them as a first estimate, not as a liability.
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