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

What the tax treaty says

Treaty of 27 September 1974. Rent (art. 6) and property gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 24): Romania also taxes the rent, at 10% after a flat allowance, and deducts French tax. As French tax (20% minimum) usually exceeds Romanian tax, nothing is normally left to pay in Romanian income 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.

Romania-specific taxes

• The Romanian health contribution (CASS) may still be due depending on your income level.
• On resale, whether the Romanian property-transfer tax applies to foreign property is not confirmed: check before selling.

Declaring your Nice flat at home (Romania)

• Foreign income is reported in the “Declarația unică” (form 212), chapter I, section I.2, sub-section I.2.1, separately for each country and income source; the electronic form lets you select the tax-credit method.
• Deadline: 25 May of the following year, for both filing and payment. The same return also covers the health contribution (CASS) when it is due.
• To obtain the credit, French tax must actually have been paid and be evidenced by a document from the French tax authority, or failing that a copy of your return with proof of payment: keep your tax notice and receipts.
• Conversion: for the credit calculation, euro amounts are converted into lei at the National Bank of Romania (BNR) annual average rate for the income 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 (LMNP), the clearest with the tax credit.

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 Romania 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.