Where is your investment property located?

France
France
UK
UK
USA
USA
Spain
Spain
Ireland
Ireland


Filing Deadline

France Tax Deadline April 30th


French Property Taxes Overview

The tax regime in France for rental properties is essentially split into three different categories depending on whether your property is let as a Leaseback, Furnished or Unfurnished letting. Depending on the category there may be a choice of tax regime which is illustrated below:

Leaseback Property:
VAT ON RENTAL INCOME VAT RETURN REGIME "SIMPLIFIE D'IMPOSITION"
less than €1,000 p.a. choose either Annual / Quaterly Forms Actual Expenses & Depreciation
VAT ON RENTAL INCOME VAT RETURN REGIME "SIMPLIFIE D'IMPOSITION"
greater than €1,000 p.a. must choose: Quarterly Forms Actual Expenses & Depreciation
Furnished Property:
RENTAL INCOME MICRO REGIME REGIME "SIMPLIFIE D'IMPOSITION"
less than €76,300 p.a. choose either Flat deduction Actual Expenses & Depreciation
RENTAL INCOME MICRO REGIME REEL NORMAL REGIME
greater than €76,300 p.a. must choose: N/A Taxed like a Company
Unfurnished Property:
RENTAL INCOME MICRO REGIME REGIME REEL DES REVENUE FONCIERS
less than €15,000 p.a. choose either: Flat deduction Actual Expenses & Depreciation (restricted)
RENTAL INCOME MICRO REGIME REEL NORMAL REGIME
greater than €15,000 p.a. must choose: N/A Actual Expenses & Depreciation (restricted)

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