Change of use: no nationality condition
The regulation makes no distinction by nationality or residence. The temporary authorisation is reserved for private individuals and assimilated entities, one per owner and tax household. The file is online, in French: a power of attorney lets you apply without travelling. We do it for free.
Income tax: taxed in France first
Rent from a property in France is taxable in France (BIC category for furnished lets). For 2025 income, non-residents pay a minimum rate of 20% up to €29,579 and 30% above, unless they opt for the average rate computed on worldwide income. The country of residence then relieves double taxation by credit or exemption under the tax treaty.
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Hand over my applicationSelling: 19% and sometimes a tax representative
The capital gain is taxed in France at 19% plus social charges, after holding-period allowances. An accredited tax representative is mandatory for sellers living outside the EU/EEA (notably Switzerland, the UK and Monaco) when the price exceeds €150,000.
Which structure?
| Structure | Change of use in Nice | Watch out for |
|---|---|---|
| Personal ownership (LMNP) | Temporary authorisation possible | Simplest; micro-BIC or actual expenses |
| SCI | Temporary authorisation if its main activity is not letting property (case by case) | Furnished letting makes the SCI liable to corporate tax above 10% commercial receipts |
| Company whose main activity is letting (SARL de famille, foreign company…) | Compensation from the first flat, or mixed letting | 3% annual tax unless form 2746 is filed before 15 May |
The right structure also depends on how your country treats a French company: see the country guides. Check with a tax adviser.
Social charges: 7.5% or 18.6%
If you are covered by the social security of an EU, EEA country, Switzerland or the UK, only the 7.5% solidarity levy is due. Otherwise, 18.6% on furnished rent and 17.2% on a property capital gain.