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

What the tax treaty says

Treaty of 21 March 1968. Property income and disposal gains taxable in France (art. 3). The treaty does not cover Irish Capital Gains Tax, created after it.

How double taxation is avoided

Tax credit for rent (art. 21).

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.

Ireland-specific taxes

• On resale, Irish CGT at 33% applies and French tax is only deductible from the gain, not creditable: partial double taxation is likely.

Declaring your Nice flat at home (Ireland)

• Nice rent is reported on “Form 11”, panel F “Foreign Income”, line 316 “Foreign Rental Income”: number of properties, gross rent, expenses, interest and net profit. Even as a PAYE employee or pensioner, net non-PAYE income of €5,000 or more makes you a “chargeable person” who must file Form 11.
• French tax is entered as a credit only if it can be credited against Irish tax; otherwise the income is returned net of it. A foreign rental loss can only be set against foreign rental profits. Keep your French tax notice.
• Revenue requires you to fully declare the money used to buy a foreign property, and the repayments if you borrowed. A bank account opened in France, a data-exchanging (CRS) country, does not by itself trigger the Form 11 foreign-account disclosure.
• Deadline: 31 October of the following year for the return and the balance of tax, with extra time into November if you file online through ROS.

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?

Revenue classifies foreign entities case by case; no published position on the SCI.

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; factor the resale cost into your return.

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 Ireland 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.