For non-residents, two rates are applicable on their French rental income (see www.impots.gouv.fr/internationalenindividual/tax-liability-and-reporting-obligations-france-non-residents):
- Ìý
•ÌýÌýÌýÌý up to EUR 28,797: 20%
- Ìý
•ÌýÌýÌýÌý Above EUR 28,797: 30%.
However, French law provides that non-resident taxpayers can claim the application of the progressive rates of French income tax to their French income
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Web page updated on 28 Aug 2024 12:23