Czech resident: letting a flat in Nice, tax and structure

What the tax treaty says

Treaty of 28 April 2003, in force since 2005. Rent (art. 6) and property gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 23): Czech tax (15%, or 23% above a high threshold, with a possible 30% flat allowance) is reduced by French tax. Usually nothing is left to pay, except possibly in the 23% bracket.

On the French side: what you will pay

• Income tax at the non-resident minimum rate: 20% up to €29,579, 30% above (2025 income), or the average rate on option.
• Social charges: 7.5% (solidarity levy only) if you are covered by this country’s social security.
• Micro-BIC 2026: 30% allowance up to €15,000 (unclassified holiday let), 50% up to €83,600 (classified or mobility lease).
• Capital gains: 19% plus social charges, holding-period allowances. See taxation.
• Receiving rent: a French account is not required, a European (SEPA) account is enough. See receiving rent from abroad.

Czech Republic-specific taxes

• No wealth tax. Czech property tax only covers property in the Czech Republic.

Declaring your Nice flat at home (Czech Republic)

• Rent is reported in the personal income tax return (“Přiznání k dani z příjmů fyzických osob”), in annex “Příloha č. 2” (rental income, section 9), alongside your other income.
• The French tax credit is computed in annex “Příloha č. 3” (lines 321 to 330, “zápočet” method); the credited tax must be evidenced by a certificate from the foreign tax authority (section 38f(5)): keep your French tax notice.
• Deadlines for 2025 income: 1 April 2026 on paper, 4 May 2026 electronically, 1 July 2026 via a tax adviser.
• Conversion: without accounting records, use the single annual rate (“jednotný kurz”) published by the Czech tax administration, or Czech National Bank rates.

Form names and deadlines are those published by the country’s tax authority and change every year: have them confirmed by a tax adviser in your country.

What if you buy through an SCI?

No published doctrine was found on how this country classifies a French SCI (transparent or opaque): get local advice first.

Reminder on the French side: an SCI letting furnished becomes liable to corporate tax above 10% commercial receipts, and a company whose main activity is letting property must compensate from the first flat to get a change of use in Nice.

Which structure, generally?

Personal ownership (LMNP).

General guidance, to be confirmed with a tax adviser in your country and a French notary before buying.

Change of use, without travelling

No nationality condition: an owner living in Czech Republic applies like a French resident, usually under a power of attorney. We prepare and file your application for free, then manage the property in English, at 20% excl. VAT (24% incl. VAT) for short stays or 15% excl. VAT (18% incl. VAT) under a mobility lease.