Taxe foncière is an annual property tax paid by whoever legally owns the property on 1 January, resident or non-resident, occupied or vacant. It is calculated from the property's cadastral rental value (valeur locative cadastrale) multiplied by municipal/departmental tax rates; for a typical non-resident vacation home the annual bill runs roughly €800–€3,000, varying widely by commune. The standard 2026 annual revaluation is 0.8% — a broader reform to account for 'comfort elements' (running water, heating, sanitary fittings) was suspended in late 2025, with any overhaul now expected no earlier than 2027. Non-residents renting out French property face a minimum 20% income tax rate plus CSG/CRDS social charges of 18.6% (7.5% for those affiliated with another EU country's social security). Since 1 January 2026, the non-resident capital gains social charges rate is 18.6% (up from 17.2%), pushing the combined income-tax-plus-social-charges rate on gains up to 37.6%. Taxe foncière notices are typically issued in September, due by 15 October (extended to 20-25 October for online/direct-debit payment).
Taxe foncière: annual tax on all owners (resident/non-resident) as of 1 January, based on cadastral rental value × local rates; typical non-resident vacation home bill: €800-€3,000/year.
2026 standard revaluation: 0.8%; the larger 'comfort elements' valuation reform was suspended until at least 2027.
Non-resident rental income: minimum 20% income tax plus 18.6% CSG/CRDS social charges (7.5% for those covered by another EU country's social security).
Non-resident capital gains: social charges rose to 18.6% from 1 Jan 2026 (from 17.2%), pushing combined tax+social charge rate up to 37.6%.