France 2026: what changed for foreign buyers

This is a briefing for agencies and developers on what is different for foreign buyers of French property in 2026. We separate what is reported consistently from what is contradictory or rests on a single summary. French tax and rental rules change often, so the text names the points to confirm with a tax adviser or notaire.

Social charges for non-residents

This is the point where the sources disagree, so describe it to buyers with care. The 2026 social-security financing law raised one component of the social charge, the CSG, from 9.2 to 10.6 percent. One report says that non-residents outside the EU and EEA avoided a feared rise from 17.2 to 18.6 percent on property capital gains and continue to pay 17.2 percent, while non-residents covered by an EU or EEA health system pay 19 percent capital-gains tax and 7.5 percent solidarity levy, 26.5 percent in all (see the report on non-residents and the 2026 budget). Another consultancy page says that from 1 January 2026 the standard social-charge rate for non-residents is 18.6 percent on rental income, with the 7.5 percent rate for those registered with an EU or EEA health system (see this 2026 guide for non-resident owners).

The two readings can both be right: capital gains and rental income are treated differently. Do not quote a single total to a buyer. Say that the rate depends on the buyer's health-system affiliation and the kind of income, and send them to a tax adviser.

Furnished tourist rentals: national registration and limits

A French law-firm article describes the national registration regime under the law of 19 November 2024, known as the Le Meur law. It says that registration of furnished tourist rentals on a national portal is mandatory by 20 May 2026, that a registration number is needed to list a property online, and that municipalities then verify. It gives fines of up to EUR 10,000 for non-registration and up to EUR 20,000 for false declarations, and says municipalities may reduce the 120-day annual limit to 90 days for a primary residence (see the article on the registration from May 2026). The same article gives micro-BIC thresholds of EUR 15,000 with a 30 percent deduction for unclassified rentals and EUR 77,700 with 50 percent for classified ones, and mentions tightening energy requirements for tourist rentals by 2028 and 2034. Confirm the details with an adviser before you promise a buyer a rental income.

For a buyer who plans to let, the useful questions are: does the building or the local rule allow tourist lets, is the registration done, and what energy rating does the home have.

Energy ratings and letting

The DPE energy rating decides whether a home can be let on a long lease. Bank and adviser pages give the calendar: homes rated G cannot be let on new or renewed leases from 1 January 2025, F from 1 January 2028 and E from 1 January 2034 (see the Crédit Agricole page on the letting ban). A bill to ease the ban on G-rated homes was rejected in the National Assembly in January 2025, and the Senate voted a relaxation text in April 2025 (see the report on the rejection). We did not check where that process stands today, so ask the notaire or an adviser for the current position before selling a rental investment.

For an investor buyer the DPE should be on the first page of the file. A cheap flat with a poor rating may carry costs of renovation and a period when it cannot be let.

Notaire fees and departmental duties

Total costs on an existing property in 2026 are described as 7 to 8.5 percent of the price, with the departmental transfer duty at 5.80 to 6.40 percent depending on whether the department uses the ceiling of 5.0 percent, which departments were allowed to adopt from April 2025 until April 2028 (see the 2026 transfer-duty page). New builds are described as 2 to 3 percent. Tell buyers early that the department matters and give them the notaire's written estimate rather than a general figure. See our briefing on payments and remote closing.

Agents' anti-money-laundering duties

Decree 2026-310 of 24 April 2026 is reported to make training mandatory on hiring for staff involved in the anti-money-laundering procedures, to require a training register kept for the length of the contract and five years after, and to set a three-year validity for the certificate that gives access to the beneficial-ownership register, with sanctions from the DGCCRF for agencies that fail to comply. The decree text was not read for this briefing. At EU level, Regulation (EU) 2024/1624 is reported to apply from 10 July 2027, with customer checks for occasional transactions of at least EUR 10,000. See our briefing on serving expat and cross-border buyers in France for the checks.

What to do this quarter

• ask a tax adviser to confirm the social-charge position by type of income and by health-system affiliation before you quote any net return to a non-resident
• check that every tourist-let listing has its national registration number and that the local day cap is respected
• put the DPE rating and the letting-ban calendar at the front of every investor file, and confirm the current status of the relaxation process
• give buyers a written estimate of notaire costs for the department concerned
• confirm your staff training, the training register and your access to the beneficial-ownership register under the 2026 decree
• update your client-onboarding checklist for the 2027 standard

Working with D.H. Realting

D.H. Realting is a trilingual (Russian, English, Polish) overseas-property platform. We introduce buyers, including expats and cross-border buyers, and support the process. Agencies that handle the deal locally and want to be introduced to such buyers can contact us through our partners page.

This briefing is informational only and is not legal, tax or investment advice. Facts were checked on 12 October 2026 from the sources named in the text; rules change, so confirm with a local lawyer before relying on any point.