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

What the tax treaty says

Treaty of 28 October 1997, in force since 2001. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 23): Estonia taxes rent at a 22% flat rate, generally on the gross amount, and deducts French tax.

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.

Estonia-specific taxes

• Mind the credit method: if your country taxes gross rent while the French result is low (actual-expenses regime, depreciation), a top-up may remain payable at home.

Declaring your Nice flat at home (Estonia)

• Your Nice rent goes on the annual income tax return (“tuludeklaratsioon”), in table 8 “income received in a foreign country”, on the line for income taxable in Estonia.
• French tax is only deducted from Estonian tax if you produce a certificate from the foreign tax authority: keep your French income tax notice and proof of payment.
• Amounts received in another currency are converted into euros at the European Central Bank rate on the day of receipt; rent paid in euros needs no conversion.
• Deadline: 30 April of the following year; any additional tax is payable by 1 October.

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); compare micro-BIC and actual expenses taking Estonian tax on gross rent into account.

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 Estonia 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.