French Property Taxes for Foreign Owners: Taxe Foncière, Taxe d'Habitation, and IFI Explained

Published June 12, 2026 · ConciergeService.fr

Owning property in France as a non-resident comes with specific tax obligations. Missing a payment deadline can result in penalties. Understanding what you owe and when is essential, and having a local presence — like our concierge service — can ensure nothing falls through the cracks.

1. Taxe Foncière

Paid by the property owner on January 1st of each year. Even if you sell during the year, you owe the full amount. It typically arrives in September and is due by mid-October. Our concierge can receive, translate, and forward your tax bill, and even arrange payment through your French bank account.

2. Taxe d'Habitation

As of 2023, this has been abolished for primary residences but remains in place for second homes. If your French property is a second home (résidence secondaire), you still pay it. The tax is based on the theoretical rental value and varies significantly by commune.

3. IFI — Impôt sur la Fortune Immobilière

If your net French real estate assets exceed €1.3 million, you are subject to this annual wealth tax. Non-residents are taxed only on their French property, not worldwide assets. Declaration is due in May/June each year.

4. Rental Income Tax

If you rent your French property, income is taxable in France for non-residents at a minimum rate of 20% (régime micro-foncier for income under €15,000) or the progressive scale for higher amounts.

How We Help

As a subscription-based concierge service operating on the French Riviera, Monaco, and in Alsace, we handle all administrative paperwork related to your French property — tax bill collection, translation, payment coordination with your accountant, and deadline tracking. You focus on enjoying your home, we handle the bureaucracy.