Are non-residents liable for local taxes ?

Irrespective of your location, your local taxes (residence tax on second home, property taxes on developed or undeveloped land) are managed by the tax office in the location of your property.

This office has jurisdiction for all issues concerning calculation, payment, non-receipt of tax notices, claims, etc., even if your income tax is handled by the Individual Tax Department for Non-Residents (SIPNR).

Online payment is to be preferred as it ensures that your payment is received by the right tax office.

Residence tax :

Residence tax  on main homes no longer exist since january 1, 2023. However, the residence tax is still due for secondary residences.
If you are not resident for tax purposes of France but you own one or more homes, you are liable for the residence tax on second homes.

The main residence is the accommodation unit in which the taxpayer usually lives or in which his/her family and, in particular, his/her spouse/partner lives on a permanent basis. In your case, this main residence is abroad.

Property taxes on developed and undeveloped land :

Both of these taxes are levied annually on developed and undeveloped land situated in France. The tax is charged to the owner of the property, regardless of whether he or she resides in France or abroad.

Thus, if you live abroad and own one or more developed or undeveloped properties in France, you are liable for this tax on account of each of these properties.

For more details : Where and how do I pay my taxes as a non-resident ? What means of payment should non-residents use?


DINR PART - MARCH 27, 2023