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

What the tax treaty says

Treaty of 19 June 2008, in force since 18 December 2009. Rent (art. 6) and property gains (art. 14) taxable in France.

How double taxation is avoided

Tax credit (art. 24). According to the HMRC manual, the 7.5% solidarity levy is creditable, but CSG and CRDS are not.

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% if you are covered by UK social security: impots.gouv confirms this continues after Brexit.
• 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.

United Kingdom-specific taxes

• The UK Furnished Holiday Lettings regime was abolished on 6 April 2025, including for EEA properties.
• Capital Gains Tax at 18% or 24% on resale, reported through Self Assessment.
• On resale, an accredited French tax representative is mandatory if the price exceeds €150,000.

Declaring your Nice flat at home (United Kingdom)

• Your Nice rent goes on your Self Assessment return (SA100) with the “SA106 Foreign” supplementary pages, section “Income from land and property abroad”. It is taxable in the UK even if you do not bring the money home, unless you claim under the new FIG regime.
• Credit for French tax (“Foreign Tax Credit Relief”) is claimed on the same SA106 pages; HMRC helpsheet “HS263” explains the calculation. Keep your French tax notice: according to HMRC, only the 7.5% solidarity levy is creditable, not CSG or CRDS.
• Conversion to sterling: HMRC asks for the exchange rate when the income arose and points to its published yearly average rates if you are unsure.
• Deadlines: 31 October for a paper return, the following 31 January for an online return, which is also the payment date for the balance.

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?

HMRC has classed the SCI as opaque since 2005, like SARLs and SASs. This creates timing mismatches between French tax and UK CGT, and UK-specific risks (non-resident close companies, benefit in kind if you use the property, inheritance 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 (LMNP) avoids most of the pitfalls of the SCI’s opaque classification.

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 United Kingdom 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.