Real Estate taxation of non-residents

TEVEA News • 22 août 2025
You have recently acquired real estate in France. As a non-resident, you may not be familiar with the tax obligations that arise from this acquisition. Indeed, throughout the period you own this property, whether just from owning it or from earning income from it, you will be subject to taxes and declaration obligations in France. 
TEVEA International assists non-residents in complying with their French tax obligations as property owners: IFI declarations, Tax on the market value of properties located in France (3% tax), Occupancy Declaration, Exit tax.
The purpose of this booklet is to inform you about the tax consequences in France associated with owning real estate, potentially renting it out, and eventually selling it.