French Rental Income for Swiss Residents: Tax Treatment in 2026
You live in Switzerland and rent out an apartment, a house or commercial premises in France? Your French-source rental income, received as a non-resident, is governed by specific rules at the crossroads of French tax law and the France–Switzerland tax treaty. Poorly anticipated, they lead to overpaying tax or even to a tax reassessment.
Here is a clear, practical overview of what you need to know in 2026 to secure your French rental income from Switzerland.
1. The principle: France taxes the rent, Switzerland exempts it with a progression clause
Under Article 6 of the France–Switzerland tax treaty of 9 September 1966, income from immovable property is taxable in the State where the property is located. A Swiss resident who owns property in France is therefore taxed in France on the rent, whatever their nationality.
Switzerland applies the exemption method with progression clause: the income is not taxed in Switzerland but is taken into account to set the rate on your other income. There is no double taxation, but the income must be declared on both sides of the border.
2. Income tax: 20% minimum rate and the average-rate option
Non-residents are subject to a minimum tax rate of 20%, rising to 30% above roughly €29,579 of net taxable income (2025 income). If your worldwide average rate is lower, you may request the average rate, provided you can prove it (Article 197 A of the French Tax Code).
This option requires declaring your worldwide income and providing evidence of Swiss tax residence and taxation: this is often where the tax saving is made.
3. Unfurnished lettings: micro-foncier or actual-expenses regime
Rent from an unfurnished property is property income (revenus fonciers). Two regimes exist:
The micro-foncier, if gross property income does not exceed €15,000 a year: flat 30% allowance.
The actual-expenses regime (form no. 2044): deduction of real costs (loan interest, property tax, maintenance and repairs, management fees), often more favourable where there is a mortgage or works.
4. Furnished lettings (LMNP): the BIC regime
Furnished lettings fall under industrial and commercial profits (BIC), whether carried out on a professional basis or not. They allow depreciation of the property, but the tax treatment has been tightened in recent years (tourist lettings, recapture of depreciation on resale). A case-by-case analysis is needed before opting for this regime.
5. Social charges: CSG/CRDS exemption for those covered by the Swiss system
This is the point most often overlooked. A Swiss resident covered by a mandatory Swiss social security scheme (LAMal) and not dependent on a French scheme is exempt from CSG and CRDS. They remain liable for the 7.5% solidarity levy, instead of 17.2% for a non-resident covered outside the European Economic Area and Switzerland.
Be careful: the exemption is not automatic. You must claim it and provide proof of affiliation to the Swiss scheme. If you paid social charges at the full rate, a claim can be filed to obtain a refund within the legal time limits.
6. How to declare your French rent from Switzerland
File every year your French-source income with the non-resident individuals tax office (SIPNR), online on impots.gouv.fr or on paper.
Attach form no. 2044 for property income (or the BIC returns for furnished lettings).
Keep supporting documents: lease, rent receipts, property tax, invoices, Swiss tax residence certificate, LAMal certificate.
Report the rent in your Swiss return, where it is exempt but taken into account for the rate.
7. Do not forget the IFI and capital gains on sale
As a French property owner, you may be liable for French real estate wealth tax once the net value of your French property exceeds €1.3 million: read our analysis of the IFI for non-residents. On resale, capital gains on French real estate for non-residents follow their own rules. And if you plan to pass the property on, see our article on the law applicable to an international succession.
Common mistakes made by owners living in Switzerland
Not declaring the rent in France, on the assumption that it is already taxed in Switzerland.
Forgetting to claim the CSG/CRDS exemption despite being covered by LAMal.
Not requesting the average rate when the worldwide rate is below 20%.
Choosing the micro-foncier when the actual-expenses regime would be more advantageous.
Overlooking the IFI and the consequences of a sale or gift of the property.
FAQ: French rental income and Swiss residents
Does a Swiss resident pay tax in France on rental income?
Yes. Under Article 6 of the France–Switzerland tax treaty of 9 September 1966, income from real estate located in France is taxable in France, whatever the owner’s country of residence.
Does Switzerland also tax French rental income?
No. Switzerland uses the exemption method: the income is not taxed there but is taken into account to determine the rate applicable to your other income (progression clause).
What is the tax rate for non-residents on French rental income?
A minimum rate of 20% applies up to roughly €29,579 of net taxable income (2025 income), then 30%. A non-resident can ask for the average rate if they can prove their worldwide average rate is lower.
Do Swiss residents pay CSG and CRDS on French rental income?
A taxpayer covered by a mandatory Swiss health insurance scheme (LAMal) and not dependent on a French scheme is exempt from CSG and CRDS but still owes the 7.5% solidarity levy. The exemption must be claimed and evidenced.
Where do I file my French rental income from Switzerland?
Each year, online on impots.gouv.fr or on paper, with the non-resident tax office (SIPNR), using form no. 2044 for property income.
Every situation is different: tax regime, holding structure (direct ownership, SCI, company), family status or nationality can change the analysis. A preliminary review helps secure your filings and optimise your tax position between France and Switzerland.
Eve d’Onorio di Méo
Avocat Spécialiste en Droit Fiscal
Barreau de Marseille et Genève (Avocat UE/AELE)
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