Who Counts as a Non-Resident for French Tax Purposes?
A non-resident for French tax purposes is any individual or entity whose tax domicile (domicile fiscal) is outside France. Under Article 4 B CGI, tax domicile is in France if the person: (1) has their principal home (foyer) or main place of abode in France; (2) carries out a professional activity in France as their principal activity; or (3) has their centre of economic interests in France. A foreign national who does not satisfy any of these criteria is a non-resident for French tax purposes, regardless of nationality. Non-residents are taxable in France on income from French sources — including meublé rental income from French-situs property.
For non-residents, the condition that meublé receipts must exceed all other professional income in the tax household to qualify as LMP is assessed differently: the comparison is made only against income that is taxable in France under French domestic law and applicable tax treaties. Income taxable exclusively in the non-resident's country of residence is not taken into account (BOFiP-BIC-CHAMP-40-10-§§ 115 et 165). A non-resident whose foreign employment income is taxable only abroad may find the LMP threshold easier to meet than a French resident in the same situation.
Where and How to File
Non-resident landlords earning French meublé income file their French income tax declaration with the Service des Impôts des Particuliers Non-Résidents (SIPNR), located in Noisy-le-Grand (Seine-Saint-Denis). The SIPNR is the exclusive jurisdiction for non-resident individual income tax — declarations should not be sent to a local tax office.
The Non-Resident Flat IR Rate
Non-residents are subject to a minimum flat rate of income tax of 20% on French-source income up to €29,315 (2024 threshold, updated annually). Income above this threshold is taxed at 30%. They may opt instead for the progressive scale (barème progressif) — with rates from 0% to 45% — if they can demonstrate that their total worldwide income would result in a lower effective rate under the progressive scale, provided French income represents at least 75% of their worldwide income.
In practice, most non-resident meublé landlords pay at the 20% flat rate on the taxable portion of their meublé income. Under micro-BIC, the taxable base is gross receipts less the applicable allowance. Under régime réel, it is net income after charges and amortissement — which is often close to zero for landlords who have been actively using amortissement.
Non-residents can opt for the progressive scale if their effective worldwide income rate would be lower than 20%. This is relevant for landlords with modest worldwide income in the lower income tax brackets (0–11% rate applies to income below €11,294 in 2025). To use the progressive scale, the non-resident must declare total worldwide income on the French return — tax is then assessed at the progressive rate applicable to French-source income given the worldwide income base. This requires careful modelling with a French tax adviser.
Taxe Foncière and CFE: Two Local Taxes
Non-resident meublé landlords pay two local taxes in France that are independent of income tax: the taxe foncière (property tax) assessed on the rental value of the property and paid annually by the property owner, and the cotisation foncière des entreprises (CFE) assessed on the rental value of the property used for the meublé business. Both apply regardless of LMNP/LMP status and regardless of the landlord's nationality or country of residence. The first year of activity is exempt from CFE. Both taxes are deductible charges under the régime réel.
Since the abolition of the taxe d'habitation on primary residences (completed by 2023), taxe d'habitation now applies only to second homes and properties not used as primary residences. Non-resident landlords whose French property is let to tenants year-round will typically not pay taxe d'habitation — the property is occupied by tenants who may owe it. However, non-resident landlords who use the property personally for part of the year (particularly tourist meublé) may be subject to taxe d'habitation for the period of personal use.
Non-EU/EEA Landlords: Additional Requirements
Non-EU/EEA non-resident landlords face additional administrative requirements. For property disposals above €150,000, they must appoint an accredited French tax representative (représentant fiscal accrédité) who is jointly and severally liable for the capital gains tax (CGI Art. 244 bis A). This representative is appointed before the sale is notarised and cannot be the notaire handling the transaction.
Some non-EU/EEA landlords may also be required to appoint a permanent representative for ongoing income tax obligations — this depends on bilateral agreements between France and the landlord's country of residence. The SIPNR accepts French-language declarations only: non-residents who are not fluent in French typically require a French accountant or tax adviser to handle their annual filings.
Our English-speaking French lawyers and tax advisers handle complete BIC tax compliance for non-resident meublé landlords: SIRET registration, annual declarations, SIPNR correspondence, and CFE management.
Speak with a French Tax AdviserThis article is for general information only. It does not constitute legal advice. Always seek qualified French legal advice.
Key Legal References
Tax domicile: a person’s tax domicile is in France if they have their principal home, carry out their principal professional activity, or have their centre of economic interests in France.
Non-resident flat IR rate: minimum 20% on French-source income up to the annual threshold, then 30% above. Option for the progressive scale if French income represents at least 75% of worldwide income.
LMP majority income condition for non-residents: comparison made only against income taxable in France under domestic law and applicable treaties.
BIC income declaration for LMP landlords filing Form 2031 (full professional BIC accounts).
Cotisation foncière des entreprises (CFE): assessed annually on the rental value of the property used for the meublé business.
Tax representative requirement for non-EU/EEA non-residents: property disposals above €150,000 require an accredited French tax representative jointly and severally liable for capital gains tax.
Social levies on investment income: 17.2% for non-EU/EEA residents; 7.5% solidarity levy for EU/EEA residents affiliated to another member state’s social security system.
