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) |