Real estate tax representative

Social Levies on Real Estate Income for Non-Residents in France

CSG, CRDS, solidarity levy: non-resident property owners in France are subject to social levies on their real estate income. Here is what you need to know to avoid unpleasant surprises.

Principle of social levies for non-residents

Social levies are a set of contributions funding the French social protection system: CSG (generalised social contribution), CRDS (contribution to the repayment of the social debt) and various additional levies. For a long time, non-residents were exempt from CSG and CRDS when they were not affiliated with the French social security system.

Since the Finance Act for 2019 — and the European case law that forced France to adapt — the regime has been clarified. All non-residents are now subject to social levies on their French-source real estate income. The nature and rate of these levies vary depending on the taxpayer's country of residence.

2026 update The regime resulting from Act 2018-1317 has been consolidated. EEA non-residents affiliated with the social security system of their country of residence benefit from the reduced solidarity levy (7.5%) rather than full social levies (17.2%).

Applicable rates depending on your situation

The effective rate depends on your country of residence and your affiliation with a social security scheme:

Non-resident situationApplicable leviesOverall rate
Outside EU / EEA / SwitzerlandFull social levies (CSG + CRDS + others)17.2%
EU / EEA / Switzerland, affiliated with a foreign schemeSolidarity levy only7.5%
Not affiliated with any scheme (outside EEA)Full social levies17.2%

For residents of non-EEA countries that have a tax treaty with France containing a specific clause on social levies, a reduction may apply. It is advisable to check the bilateral treaty applicable to your situation.

Income covered and calculation of the tax base

Social levies apply to two categories of French-source real estate income:

  • Property income: rent received from unfurnished (property income) or furnished (BIC) properties located in France. The tax base is the net income after deduction of expenses (works, loan interest, management fees).
  • Real estate capital gains: gain realised on the sale of a property in France. The tax base is the net capital gain after allowances for the holding period.
Calculation example — capital gain A US national sells an apartment in Paris with a net capital gain of €100,000. They will pay: €26,500 in income tax (26.5% rate applicable outside the EU/EEA) + €17,200 in social levies (17.2%) = €43,700 in total, collected by the accredited tax representative at the time of signing the notarial deed.

Role of the tax representative for social levies

When the real estate capital gain exceeds €150,000, the presence of an accredited tax representative is mandatory. This representative calculates and remits the social levies at the same time as the capital gains tax, directly to the French Treasury, at the time of signing before the notary.

For rental income, the tax representative can be mandated to file the annual property income tax return (form 2044) and pay the corresponding social levies. This service is particularly useful for non-residents who are geographically distant or unfamiliar with the French tax system.

To find a qualified professional, consult our list of DGFiP-accredited tax representatives. These experts are well-versed in the calculation of social levies and will help you avoid liquidation errors.

Beware of rate errors Applying the rate of 17.2% instead of 7.5% (or vice versa) constitutes a tax liquidation error. In the event of an overpayment, a refund can be requested from the tax authorities, but the procedure is lengthy. In the event of an underpayment, penalties apply.

Frequently asked questions

Yes. Since 2019, all non-residents must pay social levies on their French-source real estate income (rental income and capital gains), regardless of whether they are affiliated with a social security scheme in the EU. The overall rate is 17.2%. However, EEA nationals covered by another Member State's social security scheme do not pay CSG and CRDS but instead pay a solidarity levy of 7.5%.
The overall social levy rate is 17.2% for residents outside the EEA. For non-residents who are nationals of EEA countries (EU, Norway, Iceland, Liechtenstein) or Switzerland and are affiliated with a foreign social security scheme, the reduced solidarity levy of 7.5% applies.
Yes. Capital gains realised by a non-resident on the sale of a property in France are subject to income tax (19% for EU/EEA residents, 26.5% or 36.2% outside the EU/EEA) and social levies (17.2% or 7.5% depending on the situation). The accredited tax representative is responsible for remitting these amounts at the time of the transaction.
No. Non-residents cannot deduct CSG from their taxable income in France, unlike French tax residents who benefit from partial deductibility. This is an unfavourable feature of the non-resident tax regime.
Official sources: impots.gouv.fr — BOFiP — social levies — Légifrance — CGI art. 244 bis A and B

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