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

What the tax treaty says

Treaty of 25 July 1977, amended 1994 and 2008. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 24). For a resident not domiciled in Malta, foreign rent is taxed only if remitted to Malta and foreign gains are not taxed (€5,000 minimum annual tax under this regime).

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.

Malta-specific taxes

• Maltese scale from 0% to 35%.

Declaring your Nice flat at home (Malta)

• If you are domiciled in Malta, your Nice rent goes on the annual income tax return (“Tax Return”), where you also claim double taxation relief.
• If you are resident but not domiciled, only rent remitted to Malta is taxable: keep track of rent left in an account outside Malta, and watch the €5,000 minimum annual tax once your foreign income reaches €35,000.
• Double taxation relief cannot create a refund; keep your French tax notice to evidence the tax paid in France.
• Deadline: end of June of the following year.

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; your Maltese domicile status changes the picture significantly.

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 Malta 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.