A home on the French Riviera comes with a yearly French tax bill even when it stands empty, and for owners living in London or the United States several of those taxes have been reshaped since 2024.
Most buyers budget carefully for notary fees and the purchase itself, which we covered in earlier guides. This article looks at what follows: the taxes an American or British owner of a second home on the Côte d'Azur should expect each year, and the questions to raise at home. It is general information, not tax advice.
Taxe foncière: the owner's property tax
Whoever owns the property on 1 January pays the taxe foncière for the whole year. It is calculated by applying rates voted by the commune and other local authorities to the property's cadastral rental value, a notional annual rent. The government revalues that base every year in line with inflation: for 2026 the increase was 0.8%, according to impots.gouv.fr. Local authorities can also change their rates, so bills differ widely between neighbouring towns.
Taxe d'habitation on second homes, and the surcharge
The taxe d'habitation has gone for main homes but remains for second homes. Service-public.fr explains that it is owed by anyone who has the use of a furnished second home on 1 January, and that the notice arrives in the last quarter of the year. In communes classed as tight housing markets, the council can add a surcharge on second homes. It can reach 60% of the basic tax, and the Monaco Tribune reported in November 2025 that Nice, Menton and Cap-d'Ail were among the Riviera communes applying it. Ask the notary or the commune which rate applies before you buy. From 2027, any commune will be able to exempt furnished holiday lets from this tax if its council votes to.
IFI: the wealth tax on French property
If your net French property is worth more than €1.3 million on 1 January, you are liable to the impôt sur la fortune immobilière, the IFI. For non-residents, only property situated in France counts, whether held directly or through companies. The scale runs from 0.5% to 1.5% and starts at €800,000 once the threshold is crossed. The 30% allowance for a main home does not usually help non-residents, and only debts linked to the taxed property can be deducted, with limits on some loans. A proposal to turn the IFI into a tax on unproductive wealth was voted at first reading in late 2025 but dropped from the final 2026 finance law, according to Decaux Assurances, so the rules are unchanged for now.
Letting and selling: income tax and social charges
Rent from a French home is taxed in France. Non-residents pay income tax at a minimum rate of 20%, rising to 30% above €29,579 of net income, unless they can show a lower average rate on their worldwide income. Social charges come on top. The 2026 social security finance law raised the rate on many investment incomes to 18.6%, but according to Hagnéré Patrimoine and the Journal de l'Agence, rent from unfurnished lets and gains on property stay at 17.2%, while furnished lets move to 18.6%; one other commentator reads the change more widely, so check the figure for your case. British owners who are covered by the UK health system and not by French social security usually pay only a 7.5% solidarity levy instead, according to Expatrim, while US residents pay the full rate. A gain on sale is taxed at 19% plus social charges, with allowances that grow with the years of ownership.
The view from home
A UK resident declares the French rent to HMRC as overseas property income and can usually credit French income tax against the UK tax on the same income, up to the UK amount (HMRC helpsheet HS263). From April 2027 that UK tax rises; see our companion article today on UK tax on a home abroad. A US citizen reports the rent and any gain to the IRS and can generally claim a foreign tax credit for French income tax; whether French social charges can be credited has long been disputed, so take advice. Holiday letting brings its own rules, set out in our article on holiday lets abroad.
On the Riviera, Dolce Vita works with the agencies Michaël Zingraf and John Taylor as partners.
Dolce Vita handles sales and lettings across the UK from Mayfair, and helps clients buy abroad through partner agencies. If you are selling or letting a London home to fund a place in the South of France, or would like an introduction to one of our partners there, we can help. Request a valuation; we acknowledge the same working day and return a written valuation within 24 to 48 hours.
Chris Dawson, Co-Founder
Sources: impots.gouv.fr, How is my property tax calculated and why has it risen in 2026; service-public.gouv.fr, Taxe d'habitation sur les résidences secondaires, checked 24 August 2026; Monaco Tribune, 11 November 2025 (second-home surcharge on the Côte d'Azur); Decaux Assurances, IFI and non-residents, 4 November 2026; Expatrim, Non-residents and social charges, 16 April 2026; Hagnéré Patrimoine and Journal de l'Agence on LFSS 2026, article 12 (law no. 2025-1403 of 30 December 2025); Lesfrancais.press, 16 April 2026; HMRC, Foreign Tax Credit Relief (HS263).