FAQ - Rental income

I am a British citizen and resident in the UK or Ireland. I own a property in France which I rent out. Is this rental income taxable?

Yes, rental income is taxable in the country where the property is located, whatever your tax residence.

The taxation depends on whether the property is furnished or unfurnished (see below).

In any case, you have to file a tax return n°2042 (basic tax return).

Tax returns and their explanatory notes (in French) are available to download.

REMINDER: from 1 January 2012 income provided by assets is liable to social contributions for non-residents taxpayers too.

Unfurnished property

1 -Your property is unfurnished: you have the choice between two regimes :

- Simplified Regime " Micro-Foncier " : if your rental income received in the year is under €15,000.

  • You must file the tax return n°2042, box 4BE (gross income).
  • You’ll get an allowance of 30% supposed to represent your expenses.

- Regime "réel" : if your rental income received in the year is over €15,000 or by option, if this is your advantage. Caution: the option is irrevocable during 3 years.

  • You must file the returns 2042 and 2044.
  • On the 2044, give detail of your income and deduct your actual expenses (insurance, mortgage interests, repair, improvement or maintenance work, "taxe foncière"...).
  • Indicate the result in Part 4 of the 2042 (box 4BA if profit).

- Your income tax will be calculated at the minimum rate of 20% for non-residents.

Then you have to send your tax form(s) to:

Service des Impôts des particuliers des Non-Résidents

10 rue du Centre - 93 465 NOISY-LE-GRAND CEDEX - FRANCE

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Furnished property

2- Your property is furnished: you have to file the forms n°2042 and 2042C PRO(professions non salariées) under the "micro BIC" regime.

  • On the 2042C PRO , part 5, put the amount of your gross income in the box 5ND (half in 5ND and half in 5OD if you own the property jointly with your spouse).
  • You’ll get an allowance of 50 % supposed to represent your expenses.

- Your income tax will be calculated at the minimum rate of 20% for non-residents.

Then you have to send your tax form(s) to:

Service des Impôts des Particuliers des Non-Résidents

10 rue du Centre - 93 465 NOISY-LE-GRAND CEDEX - FRANCE

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For any other question, please contact the French Tax Attaché office: 00 44 (0) 20 7073 1194

Published on 02/05/2014

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