The French rural property market, with its “French art of living” and its preserved landscapes, attracts numerous foreign investors every year (Americans, Britons, Swiss, Middle Eastern clients) as well as French expatriates wishing to invest their international wealth in a second home or to prepare for retirement in France.
As we explain in our buying guide for prestige properties for sale in France, this demanding international clientele (HNWIs, family offices, Anglo-Saxon buyers, etc.) seeks above all the calm, the character and the cultural cachet unique to the French countryside. Good news: there is no legal restriction prohibiting purchase by a non-resident. However, such a remote transaction requires rigorous legal and banking preparation (preliminary sale agreement, escrow account, power of attorney, etc.) in order to ensure the security of the transaction.
The charm of the French Touch appeals to buyers from all over the world: they are looking for a unique lifestyle (small local shops, regional gastronomy, cultural environment) at the heart of France’s regions. At the same time, the French property market is renowned for its stability: in 2026, the Banque de France notes that properties located in attractive areas retain their value, or even increase it, even in times of crisis.
This stability makes the purchase of a château, a rural estate or old stone properties a safe-haven asset for HNWIs. Finally, real estate assets are generally passed on with their value preserved, making them a valued tool for intergenerational transfer.
Where and how much does the international clientele invest?
Foreign buyers concentrate largely on the most sought-after areas, in particular the tourist coastline (Côte d'Azur, Atlantic peninsulas) and Provence. According to official DVF data, these areas display the highest prices in France:
Good to know: most of these acquisitions exceed the €1.3 million threshold of net real estate wealth that triggers the IFI — a parameter to anticipate from the very structuring of the purchase.
The French notarial system offers a unique legal guarantee. The property sale deed is signed authentically before a notaire, and the latter carefully checks the property titles, the planning rules, the mandatory diagnostic reports and the origin of funds.
In practice, after signing the preliminary sale agreement (generally followed by a deposit of 5 to 10% paid into the notaire’s escrow account), the notaire prepares the final deed. Two to three months later, the signing of the authenticated deed at the notaire’s office definitively transfers ownership. As a public official, the notaire thus secures every stage of the operation and represents the French State, guaranteeing the new buyer indisputable ownership (unlike Anglo-Saxon systems, where there is a risk of dispute over possession).
French banks generally agree to open accounts dedicated to non-residents to manage the purchase (mortgage, notarial payments, charges, etc.). To do so, they apply strict banking compliance and anti-money-laundering procedures (TRACFIN scheme): any significant transfer must be justified (tax returns, account statements, proof of income, etc.), and it is often necessary to provide a sworn translation for any document not drafted in French.
In practice, it is advisable to anticipate these formalities: open an account in France as soon as possible and gather in advance your documents proving the origin of your funds (previous sale, foreign income, etc.), as the property intermediary, the bank and the notaire will check these elements before finalising the transaction.
If you wish to borrow in France, be aware that banks will be more demanding with a non-resident. They do agree to finance foreigners, but usually require a substantial personal contribution (often 30% to 50% of the price), or even more if you come from a country deemed to be at risk. Interest rates for non-residents may be slightly higher than those offered to residents.
The loan application file must be very complete: pay slips, bank statements, tax notices (French and foreign) and proof of assets. The guarantees required may include a pledge or a mortgage on the property purchased, or even a guarantee from a specialised body. In the event of a loan, the bank will generally require you to take out a non-resident bank account in France to manage the loan repayment and your current charges.
Many international buyers prefer to buy via an SCI rather than in their own name. The advantage of the SCI is notably that it avoids joint ownership (indivision) and facilitates the transfer of assets. Indeed, the SCI allows several people to hold a property without resorting to joint ownership, and its statutory rules simplify transfer by gift or inheritance.
From a tax perspective, the shares of an SCI have a net value (assets minus debts) that is often lower than the market value of the property, which can reduce the duties payable on transfer. However, the creation of an SCI must be considered in light of the bilateral tax treaty that applies to you: these treaties (France–United States, France–Switzerland, etc.) may influence the taxation of income or capital gains and determine whether your SCI must be subject to income tax (IR) or corporate tax (IS).
As indicated in our article on the taxation of your luxury property, this structuring is an essential optimisation lever, in particular to anticipate a wealth transfer and avoid the pitfalls of joint ownership.
Non-residents are liable for the IFI only on their real estate assets located in France. In practice, if the net value of your French real estate assets (after deduction of debts) exceeds 1.3 million euros on 1 January, you must pay the IFI. Below this threshold, you are not liable for the IFI on your French residence alone.
This regime is in principle modified by international tax treaties to avoid double taxation: for example, the Franco-American treaty generally allows the IFI paid in France to be partly deducted from the American ISF/IFI. It is therefore crucial to study the treaty linking France to your country of tax residence before proceeding.
Income derived from renting out your property (furnished or unfurnished) in France will be taxed in France, even if you live abroad. Rents are in principle declared in the category of property income (or BIC for furnished rentals). For furnished rentals, non-resident receipts are taxed in the BIC category at the flat rate of 20% (income tax) plus 17.2% in social contributions. In total, non-residents from outside the EU therefore pay close to 37.2% on the profit (a reduced rate of 27.5% if you reside in the EU).
For real estate capital gains, the taxation is also French: the gain made on resale is taxed at the rate of 19% (income tax) plus 17.2% in social levies (a reduced rate of 7.5% for an EU non-resident). Note that allowances for the length of ownership apply, and that a surtax may be added for very large capital gains.
Finally, rental income may be subject to a withholding tax and to social levies (CSG/CRDS) under French regulations, which should be taken into account in your profitability calculation.
Each stage is handled by teams of experts (notaires, tax lawyers, brokers) in order to secure your investment. Our partners put their experience at the service of your projects, so that the purchase of your prestige property in France is simple, transparent and protected.
