Your tax status once you become an expatriate
As soon as you transfer your tax domicile abroad, you lose the status of French tax resident. In practice, this means you are no longer taxed in France on all of your worldwide income, but only on your French-source income. This change of status is governed by Article 4 A of the French General Tax Code (CGI).
To be considered a French non-resident for tax purposes, you must meet at least one of the following conditions: have your main home or usual place of residence abroad, carry out your main professional activity there, or have the centre of your economic interests there. The tax treaty that may have been concluded between France and your country of residence can refine these criteria and provide tie-breaker rules.
Which income remains taxable in France?
As an expatriate, your French reporting obligations persist for the following categories of income:
- Rental income: rent received from real estate located in France, taxed at a minimum rate of 20% (or 30% above €27,519 of net income in 2026).
- Real estate capital gains: on the sale of property in France, subject to income tax (19%) and, under certain conditions, social contributions (17.2%).
- Dividends from French companies: subject to withholding tax at a rate that varies according to bilateral tax treaties.
- Income from activity carried out in France: salaries or non-commercial income related to activity physically carried out on French territory.
- Pensions paid by a French body: taxable in France subject to international conventions.
| Type of income | Minimum tax rate | Social contributions |
|---|---|---|
| Rental income | 20% | 17.2% (subject to conditions) |
| Real estate capital gain | 19% | 17.2% (subject to conditions) |
| Dividends | 12.8% (or treaty rate) | Not applicable |
Real estate in France: obligations and tax representative
Owning real estate in France is the main source of ongoing tax obligations for expatriates. If you rent out your property, you must declare rental income in France via form 2044 NR. If you sell it, an accredited tax representative may be required.
The rule is clear: as soon as the net capital gain realised on the sale exceeds €150,000, you must appoint an accredited tax representative with the DGFiP. This professional acts as joint guarantor for the payment of the capital gains tax. Below this threshold, the obligation does not formally apply, but many notaries require it nonetheless to secure the transaction.
Practical steps from abroad
Managing your French tax obligations from abroad requires good organisation. Here are the key steps:
- Inform the tax authorities of your departure: notify the Personal Tax Office (SIP) of your previous residence of your change of tax domicile. Attach proof of residence in the new country.
- Identify your managing office: once non-resident, your files are handled by the Directorate for Residents Abroad and General Services (DRESG) or the Non-Residents SIP, accessible via impots.gouv.fr.
- Declare your French income each year: the return must be filed online. The deadline is generally mid-May for non-residents.
- Appoint an accredited tax representative if you plan to sell property with a capital gain exceeding €150,000.
- Consult the bilateral tax treaty between France and your country of residence to avoid double taxation.
To secure your procedures, particularly when selling real estate, engage a DGFiP-accredited tax representative. Our list allows you to identify professionals specialising in accompanying French expatriates.