Buying Property in France as a Foreigner: Contracts, Notaires and Taxes

A non-resident, non-EU buyer needs no permit, no local partner and no minimum residence. You can buy in your own name, jointly, or through a French property company (societe civile immobiliere, SCI), which is popular for estate planning but has tax and legal consequences.

Where France differs from the Anglo-Saxon model is the notaire. This is a public officer, not an advisor for either party, who verifies title, collects taxes, and registers the deed. Because the notaire is neutral, many foreign buyers also hire an independent lawyer or adviser who speaks their language, particularly for succession and tax questions. French inheritance rules reserve shares for children, which can clash with a will drafted abroad, so seek advice on how you hold title.

The tenure is straightforward freehold in most cases. In resorts and in the overseas departments, check whether land beneath a building is separately owned, and in French Guiana state land issues can be more complex.

1. Make an offer. A written offer at or below the asking price, usually valid for a few days.
2. Sign the compromis de vente (or promesse de vente). The contract lists conditions such as obtaining a mortgage, planning certificates and, for flats, the building's meeting minutes.
3. Pay the deposit. Typically around 5 to 10%, held by the notaire or agent.
4. Cooling-off period. A buyer has a 10-day statutory withdrawal right after receiving the signed contract, and after that only the conditions in the contract release you.
5. Diagnostics. The seller supplies mandatory reports, including energy performance (DPE), asbestos, lead where relevant, electrics, gas and termites in many regions.
6. Pre-emption checks. The commune may have a right of first refusal on certain properties, and farmland buyers may face SAFER rights.
7. Signing the acte authentique before the notaire, normally two to three months after the compromis. You can sign by proxy through a notarised power of attorney.
8. Registration and keys. The notaire registers the sale and pays the taxes.

In France, 'frais de notaire' covers more than the notaire's own pay. Most is transfer tax passed to the state, the departement and the commune. A 2025 finance law allowed departements to raise their share, and most did, which lifted the total on older homes to around 6.3% in those areas, against roughly 5.8% before. New-build homes carry far lower registration charges.

Owners pay a taxe fonciere each year on the property, and second-home owners also pay the taxe d'habitation sur les residences secondaires, with some towns adding a surcharge in tight markets. Non-residents who earn rent are taxable in France on that income and file a French return, with social charges that depend on your country of residence and rules that have shifted in recent finance laws.

For wealthy owners, the real estate wealth tax (IFI) applies to net French real estate above a threshold of around 1.3 million euros, and applies to non-residents too, although only on their French property.

Capital gains on resale are taxed at a flat income component plus social charges, with allowances that reduce the tax progressively over holding periods and exempt it entirely after a long hold. Non-residents may need a fiscal representative for some sales. The tax treaty between France and your country matters, so get tailored advice, and confirm any rate here with your notaire or tax adviser.

French banks lend to non-residents, often up to 70 to 80% of the price, and a broker can compare offers. Documents are heavy: tax returns, bank statements and proof of existing debt. Fixed-rate loans dominate, and repayment is capped by a debt-to-income ceiling. Our France financing page explains the options, and the mortgage calculator helps size a loan.

Pick property type with the running costs in mind. Apartments bring co-ownership charges, houses bring maintenance and often septic systems, villas on the coast carry higher insurance and tax, land needs a certificat d'urbanisme to confirm it is buildable, and commercial property follows separate lease law.

France has no golden visa for property. Non-EU buyers who want to live there need a long-stay visa and a residence permit, such as the visitor, talent or employee routes, none of which are triggered by ownership. Owning a second home lets you spend limited time in the Schengen area but does not extend the 90-in-180-day limit.

Common errors:

• Treating the compromis as a mere formality, when it is binding after the cooling-off period.
• Skipping the co-ownership minutes, which show disputes and planned works.
• Underestimating the DPE energy rating, since rental bans now apply to the worst-rated homes.
• Buying land without confirming zoning.
• Assuming a will from home will override French forced-heirship rules.

Compare options with the France market analysis, cheap homes and under 100k.