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

What the tax treaty says

The France–Czechoslovakia treaty of 1 June 1973 applies. Rent (art. 6) and property gains (art. 14) taxable in France.

How double taxation is avoided

Exemption with progression (art. 25 B): your Nice rent is not taxed in Slovakia, but it may push your other Slovak income into a higher bracket (19% to 35% scale in 2026).

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.

Slovakia-specific taxes

• No wealth tax.

Declaring your Nice flat at home (Slovakia)

• Foreign rent is reported on the “Daňové priznanie typ B” return, section VI, table 1 (line 11, rental income under section 6(3)), together with any Slovak rent.
• The treaty exemption is then applied on lines 82 to 84 of the same return; the Slovak tax office expects proof of the tax paid abroad (“potvrdenie o zaplatení dane”): keep your French tax notice.
• Deadline: 31 March of the following year. It can be extended by simple notice by up to 3 months, or up to 6 months when you have foreign-source income.
• Income is reported gross, and only expenses allowed under Slovak law may be deducted, whatever regime you chose in France.

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).

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 Slovakia 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.