Rent in France: 17.2% contributions unfurnished and 18.6% furnished, a 20% minimum for non-residents
Income from unfurnished lettings bears 17.2% contributions, furnished (LMNP) 18.6%. Under the micro-foncier regime there is a 30% deduction for income up to EUR 15,000. A non-resident pays income tax of at least 20% (30% on the part above EUR 29,579) or at the average rate on worldwide income; with health insurance in the EEA, Switzerland or the UK, contributions are 7.5%.
What this changes in the calculation
In the French rental model a resident’s burden = scale + 17.2 or 18.6%; a non-resident’s 20% + 7.5 or 17.2%.
- Source
- impots.gouv.fr
- Status
- verified
- Published