LumenWhich property taxes do foreigners pay in France: taxe foncière, taxe d'habitation, IFI?
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If you own property in France on 1 January, you pay taxe foncière, whether you live in France or abroad. Taxe d'habitation applies to a second home, and a non-resident's French home counts as one. The property wealth tax (IFI) applies when net real estate exceeds €1.3 million: worldwide for residents, French property only for non-residents.
Key facts
| What | Service Public says | Source |
|---|---|---|
| Taxe foncière (property tax) | Due if you own property in France on 1 January, whether your tax home is in France or abroad; one per property | Service Public F36401, “Taxe foncière” |
| Taxe d’habitation, French resident | Due on any second home you have at your disposal on 1 January, as owner, tenant or free occupant | Service Public F36401, “Taxe d’habitation sur les résidences secondaires” |
| Taxe d’habitation, non-resident | A home in France is treated as a second home, and the tax is due | Same section |
| IFI (property wealth tax) threshold | Net real estate worth more than €1.3 million | Service Public F36401, “Impôt sur la fortune immobilière” |
| IFI, resident | Counts property in France and abroad | Same section |
| IFI, non-resident | Counts property in France | Same section |
Taxe foncière: owners pay, wherever they live
Service Public, the government’s information site, says that whether your tax home is in France or abroad, you pay taxe foncière if you own property in France on 1 January of the year. If you own several properties, it is due on each one.
Taxe d’habitation on second homes
If you are tax resident in France, you pay taxe d’habitation on every second home you have at your disposal on 1 January, whether you own it, rent it or live there for free. If you are not tax resident in France but have a home there, Service Public says it counts as a second home and the tax is due.
IFI: real estate over €1.3 million
The property wealth tax (impôt sur la fortune immobilière, IFI) applies when the net value of your real estate is above €1.3 million. If you are tax resident in France, your property in France and abroad counts. If you are not resident, only your property in France counts. Service Public says to check whether a tax treaty sets specific rules.
Related questions
- Whether you are tax resident in France is decided by the tests in article 4 B of the General Tax Code; see the page on France’s 183-day rule.
Sources
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