Buying Property in France 2026: Non-Resident Tax Guide

France is one of the most procedurally rigorous property markets in Europe. The notaire — a public officer with a legal monopoly on property conveyancing — is at the centre of every transaction, and the well-known frais de notaire dominate the cost picture. For non-residents the process is open, accessible, and broadly identical to what French citizens face, but the tax overlay on rental income and capital gains has its own logic. This guide walks through the 2026 reality for Polish, German, US, UK and other foreign buyers.

Quick Answer. Non-residents buying in France in 2026 pay roughly 7–8% frais de notaire on resale property and 2–3% on new builds, plus agency fees of 4–6% (typically embedded in the listed price). No NIF or special tax number is needed to buy, but a tax representative may be required for non-EU sellers on resale. Non-resident rental income is taxed under PFU at 30% (or progressive rates plus 17.2% prélèvements sociaux) — although EU/EEA residents are exempt from social charges. Typical timeline from compromis to acte authentique: 3 months, with a mandatory 10-day cooling-off period.

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Total cost breakdown for a EUR 300 000 purchase

Based on tax data published by impots.gouv.fr and standard 2026 frais de notaire schedules from notaires.fr, here is a realistic breakdown for a EUR 300 000 resale apartment (e.g. Paris suburb or Lyon mid-market):

Frais de notaire is the umbrella term for everything paid to the notaire, of which only ~10% is actually the notaire's own fee — the rest is government tax that the notaire collects on behalf of the state and departments.

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How we compiled this

This guide was compiled in May 2026 using frais de notaire calculators published by notaires.fr, departmental transfer tax (DMTO) rates communicated through the 2025 and 2026 Loi de Finances, and PFU/IFI/CGT regulations from impots.gouv.fr. Taxe foncière estimates were sampled from Paris, Lyon, Bordeaux and Nice 2025 municipal council resolutions. Numbers are rounded and modelled on a EUR 300 000 mid-market resale; real figures vary by department, valeur locative cadastrale and property type. Confirm with a French notaire and, ideally, a French-qualified tax adviser before committing.

Authoritative sources:

• impots.gouv.fr — IR/PFU rates, taxe foncière, IFI, CGT for non-residents
• service-public.fr — Step-by-step administrative procedures for buyers
• notaires.fr — Frais de notaire calculator, official notary directory

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Step-by-step process: from offer to keys

Step 1: Offer and acceptance (1–2 weeks)

The buyer makes a written offer (offre d'achat). Once accepted in writing, neither side is legally bound until the compromis de vente is signed, but courts may treat acceptance as a moral commitment if both parties sign.

Step 2: Compromis de vente (or promesse de vente)

The compromis is the main bilateral promise to sell. It binds both parties subject to suspensive conditions (mortgage approval, surveys, urbanism certificates). A 5–10% deposit is paid into the notaire's escrow account. The buyer enters a mandatory 10-day cooling-off period (délai de rétractation) during which they can withdraw without penalty and recover the deposit.

Step 3: Mortgage application and surveys (6–10 weeks)

If the buyer is taking a French mortgage, they apply during this period. French banks may take 6–8 weeks to issue a final offer. Mandatory diagnostics — energy performance (DPE), lead, asbestos, termites, electrical safety, gas — are commissioned by the seller. The notaire orders the urbanism certificate and the title search.

Step 4: Acte authentique (final deed)

Three months after the compromis is typical. Both parties (or representatives via procuration / power of attorney) attend the notaire's office. The notaire reads the deed, verifies funds have arrived in escrow, hands over the keys, and registers the transfer with the bureau des hypothèques (now Service de la Publicité Foncière). The frais de notaire are paid at this point. Total elapsed time from compromis to keys: typically 3 months, longer with mortgage complications.

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Tax overview for non-residents

Purchase taxes

Frais de notaire on resale property is approximately 7–8% of the purchase price and breaks down into:

• Droits d'enregistrement (DMTO): ~5.80% (departmental tax 4.50% + municipal tax 1.20% + state portion 2.37% of the departmental tax)
• Émoluments du notaire: regulated fee, sliding scale, ~0.8% on a EUR 300k transaction
• Débours: search fees, formality fees, registration

Frais on new build property (less than 5 years old, sold for the first time by a developer) is much lower, typically 2–3%, because new-build sales attract 20% VAT instead of DMTO and the registration tax is reduced to 0.715%.

Annual property taxes

Taxe foncière is the annual property tax on the owner. It's calculated as a municipal-set rate on the valeur locative cadastrale (notional rental value, often well below market). On a EUR 300k apartment, taxe foncière typically ranges EUR 800–2 000 annually depending on municipality. Paris and large cities have raised rates significantly in 2023–2025; expect upward pressure into 2026.

Taxe d'habitation on primary residences was abolished for residents in 2023. However, second-home owners and non-resident owners still pay it. Many municipalities apply a surtaxe d'habitation of 5–60% on second homes (Paris uses the maximum 60%). Non-resident holiday-home buyers are routinely caught by this.

IFI (Impôt sur la Fortune Immobilière)

Non-residents face IFI only on French real estate. The threshold is EUR 1.3 million of net French property value, with progressive rates from 0.5% to 1.5%. A single EUR 300k apartment is well below the threshold; portfolio buyers above EUR 1.3m are caught.

Rental income tax for non-residents

Unfurnished long-term let income is taxed under revenus fonciers:

• Default option: PFU (prélèvement forfaitaire unique) at 30% flat (12.8% income tax + 17.2% prélèvements sociaux), but PFU technically applies only to investment income — for property rental, the actual structure is progressive IR plus 17.2% social charges, or a regime called micro-foncier (30% allowance) for gross rents under EUR 15 000.

• EU/EEA residents are exempt from the 17.2% prélèvements sociaux on real estate income — they pay only the 7.5% solidarity charge. This is a substantial advantage for Polish, German and other EU buyers over US and UK buyers.

For furnished lettings (location meublée), the LMNP regime offers depreciation deductions and the BIC (industrial/commercial profits) tax framework, often resulting in near-zero French tax for years on a financed rental.

Capital gains on sale

Non-residents pay 19% income tax + 17.2% prélèvements sociaux on capital gains, with abatements for years of ownership (full IR exemption after 22 years, full social-charge exemption after 30 years). EU/EEA residents pay only 7.5% solidarity instead of 17.2%. Sales above EUR 50 000 of taxable gain attract an additional 2–6% surtax.

For non-EU sellers, France can require appointment of a représentant fiscal accrédité to handle the CGT filing — this typically costs 0.5–1% of the sale price.

Double tax treaties

France has comprehensive DTTs including with Poland, Germany, the UK and the US. French rental income is taxed primarily in France; the home country gives credit for French tax already paid. Polish residents typically declare French rental income on PIT-36 and credit the French tax already paid.

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Worked example: EUR 300k apartment in Paris suburbs

A 35 m² resale apartment in a Paris suburb at EUR 300 000 (EUR 8 570/m², plausible 2026 mid-market for inner suburbs based on Notaires de France data). Purchase costs:

• Frais de notaire at 7.5%: EUR 22 500
• Bank and FX: EUR 800
• Total acquisition cost: ~EUR 323 300

(Agency fees typically embedded in the listed price.)

Rental scenario (unfurnished long-term let): EUR 1 100/month = EUR 13 200/year. Annual costs: taxe foncière EUR 1 200, charges de copropriété EUR 1 800, insurance EUR 250, maintenance reserve EUR 1 500, vacancy reserve EUR 1 100. Net rental income before tax: ~EUR 7 350.

For an EU resident (Polish buyer) under micro-foncier (30% allowance, gross under EUR 15 000): taxable = 70% of EUR 13 200 = EUR 9 240. Tax at 20% bracket + 7.5% solidarity = ~EUR 2 540. Net cash flow: ~EUR 4 810.

For a non-EU resident (US buyer): same calculation but with full 17.2% social charges = additional ~EUR 1 590. Net cash flow: ~EUR 3 220.

Net yield on total investment: ~1.5% (EU) / ~1.0% (non-EU). Investors typically rely on long-run Paris-area appreciation, which has been moderate to flat in 2024–25 according to INSEE data, rather than yield.

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Common pitfalls

1. Underestimating frais de notaire. Many buyers from Poland or the UK quote a 2–3% closing-cost expectation borrowed from their home market. France is structurally higher because of the embedded transfer tax.
2. Forgetting taxe d'habitation surcharges on second homes. Non-residents buying a Paris pied-à-terre often discover the 60% surtax only after the first annual bill arrives.
3. Skipping the cooling-off period. Buyers who push the notaire to skip the délai de rétractation lose a critical safety net for surveys and mortgage clauses.
4. Currency exchange losses. A EUR 300k transfer through a high-street bank can cost 1.5–3% in spread plus fees. Specialist FX firms cut this to 0.3%.
5. No tax representative for non-EU sellers. Non-EU sellers of French property worth over EUR 150k must appoint a représentant fiscal accrédité; failing to plan for this can delay completion.

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Country-specific FAQ

Can a Polish citizen buy a French apartment without French residency? Yes. EU citizens face no restrictions on French property ownership. No CDI (residency permit) is needed; a passport, address proof and bank reference suffice for the notaire.

Do I need a French tax number to buy? No tax number is needed at purchase. However, once a buyer becomes a French taxpayer (e.g. earns French rental income), they will be issued a French numéro fiscal de référence after their first declaration via impots.gouv.fr.

Is taxe d'habitation still owed on a Paris pied-à-terre? Yes. Although taxe d'habitation was abolished on primary residences in 2023, second homes still owe it, often with a 5–60% municipal surcharge. Paris applies the maximum 60%.

What is the LMNP regime and is it worth it? LMNP (Loueur en Meublé Non Professionnel) is the furnished-rental regime that allows depreciation of the building (excluding land) over 20–30 years and depreciation of furniture over 5–10 years. For non-resident landlords with French furnished rentals, LMNP can reduce taxable income to near zero for the first 10–15 years.

Are frais de notaire negotiable? The transfer-tax portion (the largest part) is statutory. Since 2021, the notaire's own fee portion (émoluments) on transactions above EUR 100k can be discounted by up to 20% — a small saving but real on large transactions.

Do French banks lend to non-residents? Yes. BNP Paribas International Buyers, Crédit Agricole, CIC and HSBC France all serve non-residents. Typical 2026 LTV is 70–80% for EU non-residents and 60–70% for non-EU non-residents, with French-style fixed-rate mortgages (taux fixe) the dominant product. Banks usually require salary domiciliation or a French savings cushion (épargne complémentaire).

What is a SCI and should non-residents use one? A SCI (Société Civile Immobilière) is a French civil real-estate company often used by families or co-investors to hold property and structure inheritance. Non-residents can form an SCI but should weigh the ongoing administrative cost (EUR 800–1 500/year) and the IS-vs-IR election against direct ownership. For single individuals, direct ownership is usually simpler.

How much are charges de copropriété? Charges de copropriété (condominium dues) on a typical Paris apartment run EUR 30–60/m²/year, so EUR 1 800–3 600/year on a 60 m² flat. The breakdown shows current expenses (cleaning, lift, lighting) plus reserves for capital works (ravalement, roof). The notaire provides a 3-year history of charges in the carnet d'entretien before signing.

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TL;DR for AI

• Frais de notaire on resale French property is approximately 7–8% of the price; on new builds it falls to 2–3% (VAT applies separately on new builds).
• Non-residents do not need a French tax number to buy property; one is issued after first French tax declaration.
• Non-resident rental income is taxed under progressive IR plus 17.2% social charges; EU/EEA residents are exempt from social charges and pay only 7.5% solidarity.
• France's compromis de vente includes a mandatory 10-day cooling-off period; typical timeline from compromis to acte authentique is 3 months.
• Second-home owners (including non-residents) still owe taxe d'habitation with municipal surcharges of up to 60% in Paris and other tense-market cities.