{"id":189611,"date":"2026-05-21T15:46:36","date_gmt":"2026-05-21T13:46:36","guid":{"rendered":"https:\/\/www.ruffetassocies.fr\/?post_type=specialisations-sect&p=189611"},"modified":"2026-05-21T17:18:36","modified_gmt":"2026-05-21T15:18:36","slug":"taxes-related-to-property-ownership","status":"publish","type":"specialisations-sect","link":"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/taxes-related-to-property-ownership\/","title":{"rendered":"Taxes related to property ownership"},"content":{"rendered":"\t\t
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PROPERTY TAX (TAXE FONCI\u00c8RE) : <\/span>Payment deadline: mid-October<\/strong>
This tax is payable annually by owners of built properties, as well as owners of undeveloped land (\u201ctaxe fonci\u00e8re on non-built properties\u201d).<\/span><\/p>

RESIDENCE TAX (TAXE D\u2019HABITATION) : <\/span>Payment deadline: mid-November<\/strong>
The residence tax on primary residences has been abolished since 1 January 2023. However, it remains payable for secondary residences if you are the owner or usufructuary (a person holding the right to use a property and receive rental income from it).<\/span><\/p>

IMPORTANT : All property owners are required to declare their rental income, which must be submitted via the online tax portal.<\/em><\/span><\/p>

3% TAX FOR COMPANIES<\/span><\/p>

IMPORTANT: no UBO declaration and no ETNC compliance.<\/em>*<\/span><\/p>

The 3% tax on market value applies to all legal entities, trusts, and similar structures (legal entities), whether French or foreign, regardless of their legal form, whether incorporated or not, that own real estate or property rights in France as of 1 January of the relevant year, either directly or indirectly through other entities.
<\/span>The tax applies to real estate assets held in France on 1 January each year. Affected entities must file a declaration no later than 1 May each year. Numerous exemptions exist where filing form No. 2746 is not required.
<\/span>To avoid this tax, the beneficial owner must be declared, and for ETNC jurisdictions, an administrative assistance clause or a non-discrimination clause must be in place between France and the relevant country.<\/span><\/p>

BUSINESS PROPERTY TAX (CFE)<\/span><\/strong><\/p>

Payment deadline: mid-December<\/strong>
The CFE is payable by companies and individuals engaged in professional furnished rental activity on a professional independent basis, regardless of legal status, activity, or tax regime. Newly created businesses are exempt from CFE in their first year and benefit from a 50% reduction in the tax base during the first year of taxation. CFE must be paid no later than 15 December each year.<\/span><\/p>

RENTAL INCOME CONTRIBUTION (CRL) FOR COMPANIES<\/span><\/strong><\/p>

The CRL applies to rental income from professional or residential premises located in France, in completed buildings (fit for occupation) that have been in use for more than 15 years as of 1 January of the tax year. <\/span>It applies only to legal entities or non-profit organisations subject to corporate income tax. The CRL is calculated on net rental income received during the tax year. The rate is 2.5%, applied to rental income.<\/span><\/p>

TAX ON VACANT PROPERTIES : <\/span><\/strong>Payment deadline: mid-December<\/strong>
In certain municipalities, a tax on vacant properties applies if you own a dwelling that has been unoccupied for at least one year. This tax is based on the property\u2019s rental value (similar to the residence tax).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\tReal estate acquisition: costs, legal and tax structuring choices\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tWhen acquiring a property, it is essential to determine the type of investment you are seeking. This will define the applicable tax regime as well as the most appropriate legal structure.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tTaxes related to property ownership\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tSeveral taxes are payable each year by property owners: property tax, residence tax, business property tax (CFE), rental income contribution (CRL), etc.\nOur firm advises you on your obligations and the key deadlines not to miss.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tTaxation of rental income\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tResidents and non-residents are subject to specific tax rules on rental income earned in France.\nDiscover the applicable tax regimes according to your situation and the type of rental activity.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tReal estate wealth tax (IFI)\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tThe Real Estate Wealth Tax (IFI) applies to individuals holding significant real estate assets in France.\nFind out who is concerned, which assets are taxable, and which liabilities may be deducted.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tReal estate capital gains tax\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tSelling a property in France often results in taxation on the capital gain.\nDepending on your situation (holding period, tax residency, type of property), exemptions or reductions may apply. It is important to fully understand these rules in order to optimize your tax position.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tTransfer of your assets: inheritance tax\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tThe transfer of real estate in France is subject to inheritance tax, with allowances and rates varying depending on the family relationship. Whether the property is held directly or through a company, taxation may also depend on international tax treaties.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":187054,"menu_order":0,"template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"Taxes related to property ownership","_seopress_titles_desc":"Several taxes are payable each year by property owners: property tax, residence tax, business property tax (CFE), rent tax (CRL), etc.\r\nOur firm informs you about your obligations and the key deadlines you should not miss.","_seopress_robots_index":"","content-type":""},"_links":{"self":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189611"}],"collection":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect"}],"about":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/types\/specialisations-sect"}],"version-history":[{"count":13,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189611\/revisions"}],"predecessor-version":[{"id":189708,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189611\/revisions\/189708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media\/187054"}],"wp:attachment":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media?parent=189611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}