Tax on Rental Income: Non-Residents in France

Non-residents are taxable on their French source income only. As a non-resident owner of property in France, you will be liable to pay income tax on your rental earnings. There is no lower threshold, therefore you would be obliged to file a Déclaration des Revenus to report any rental income on an annual basis- returns are filed in April/May of the following year.

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French VAT registration for foreign companies

French VAT is called ‘Taxe sur la Valeur Ajoutée’, or ‘TVA’, and foreign companies providing taxable supplies of goods or services in France are required to obtain a French VAT number.  If your company is registered in the EU and needs to register for VAT in France, including obtaining an EU Intracommunity number, the process is reasonably straightforward.

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