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FR2.4 Rates of tax on rental income

Commentary

FR2.4.2 Taxation of non-resident landlords | France


France

For non-residents, two rates are applicable on their French rental income (see www.impots.gouv.fr/internationalenindividual/tax-liability-and-reporting-obligations-france-non-residents):

  1. Ìý

    •ÌýÌýÌýÌý up to EUR 28,797: 20%

  2. Ìý

    •ÌýÌýÌýÌý Above EUR 28,797: 30%.

However, French law provides

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