Foreign owners · 34 countries
Buying and letting in Nice from abroad: tax and structure, country by country
Rent from a Nice flat is taxed in France first. What happens next depends on your country: tax credit or exemption, local wealth tax, how an SCI is treated. We checked the tax treaties and tax authorities of 34 European countries as of 4 October 2026.
Choose your country
Italiano : comprare casa a Nizza · Deutsch : Wohnung kaufen in Nizza · Invest: map of non-quota districts (FR)
| Country | Residence-country method | French social charges |
|---|---|---|
| Italy | Tax credit | 7 |
| United Kingdom | Tax credit | 7 |
| Germany | Exemption | 7 |
| Belgium | Exemption with progression | 7 |
| Switzerland | Exemption with progression, for income and wealth | 7 |
| Netherlands | Exemption with progression as a proportional reduction | 7 |
| Luxembourg | Exemption with progression | 7 |
| Spain | Tax credit | 7 |
| Portugal | Tax credit | 7 |
| Ireland | Tax credit for rent | 7 |
| Austria | Exemption with progression | 7 |
| Sweden | Tax credit | 7 |
| Norway | Tax credit | 7 |
| Denmark | Tax credit | 7 |
| Finland | Up to 2026 income | 7 |
| Poland | Exemption with progression | 7 |
| Monaco | Major exception | Full rate |
| Bulgaria | Exemption with progression | 7 |
| Romania | Tax credit | 7 |
| Czech Republic | Tax credit | 7 |
| Slovakia | Exemption with progression | 7 |
| Hungary | Exemption with progression | 7 |
| Cyprus | Tax credit on rent | 7 |
| Malta | Tax credit | 7 |
| Iceland | Article 23 grants a credit equal to the matching Icelandic tax | 7 |
| Liechtenstein | Liechtenstein law exempts wealth and gains on foreign property | 7 |
| Andorra | Tax credit | Full rate |
| Ukraine | Tax credit | Full rate |
| Greece | Tax credit | 7 |
| Croatia | Exemption with progression | 7 |
| Slovenia | Tax credit | 7 |
| Estonia | Tax credit | 7 |
| Latvia | Tax credit | 7 |
| Lithuania | The treaty provides a credit, but more favourable Lithuanian law exempts income already taxed in France | 7 |
The common rules, on the French side
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