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

What the tax treaty says

Treaty of 20 June 1975. Rent and gains taxable in France.

How double taxation is avoided

Exemption with progression (art. 23): the multilateral instrument did not switch this treaty to the credit method. A 2025 individual ruling on a short-term let in France found no Polish tax due.

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.

Poland-specific taxes

• No wealth tax.

Declaring your Nice flat at home (Poland)

• Private letting in Poland falls under the flat-rate regime (“ryczałt”) and is reported on form “PIT-28”, filed between 15 February and 30 April of the following year.
• Under exemption with progression, your Nice rent is not taxed in Poland; it only sets the rate on any Polish rent. According to PwC, it need not appear on “PIT-28” while your combined Polish and foreign rent stays below PLN 100,000 (the threshold between 8.5% and 12.5%).
• Above that threshold, foreign rent goes in the dedicated “PIT-28” boxes used to set the rate: have your adviser check that year’s boxes.
• Conversion: euro income is converted into zloty at the National Bank of Poland (NBP) average rate of the last business day before receipt (art. 11a of the PIT Act). Keep your rent statements and your French tax notice.

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?

Polish classification of the SCI not found; risk of opaque treatment for corporate tax.

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, which benefits directly from the exemption.

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 Poland 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.