Foreign Real Estate Purchase in France: Guide and Tips

Published on October 4, 2025 and written by Cyril Jarnias

Purchasing real estate in France is a dream for many foreigners, drawn by the charm of historic cities, beautiful landscapes, and the French art de vivre. However, the acquisition process may seem complex for those unfamiliar with French laws and practices. This article will guide you through the essential steps of buying property in France as a foreigner, covering legal, tax, and practical aspects.

The Doors of French Real Estate Open to Foreigners

France welcomes foreign investors into its real estate market with open arms. Unlike some countries that impose strict restrictions on non-resident buyers, France offers a favorable legal framework for foreigners wishing to acquire property within its territory. Whether you’re a resident of the European Union or a third country, you enjoy the same rights as French citizens when it comes to property purchases.

This openness of the French real estate market to foreigners is part of a long tradition of the country’s appeal. France, recognized for its political and economic stability, robust legal system, and exceptional cultural heritage, attracts numerous international investors each year. Whether for a primary residence, vacation home, or rental investment, opportunities are abundant and varied.

However, it’s important to note that certain specificities may apply depending on your status and the type of property you wish to acquire. For example, purchasing agricultural land may be subject to specific authorizations. Similarly, if you plan to buy property through a foreign company, special rules may apply.

The absence of major restrictions doesn’t mean the buying process is simple. It’s essential to thoroughly understand the specifics of the French real estate market, the transaction steps, and the legal and tax obligations that fall upon you as a foreign buyer.

Navigating the Waters of French Real Estate Regulations

The French regulatory framework for real estate is known for its rigor and complexity. For foreign buyers, understanding these rules is essential to successfully complete their acquisition project.

The central role of the notary

In France, the notary plays a crucial role in every real estate transaction. This public officer guarantees the legal security of the sale. They verify the legality of the transaction, draft the deed of sale, ensure the transfer of ownership, and manage the payment of purchase-related taxes. For a foreign buyer, choosing a notary experienced in international transactions can greatly facilitate the process.

The preliminary sales agreement: a key step

Signing the preliminary sales agreement is a crucial step in the buying process. This legally binding document sets the conditions of the sale, the price, and any contingencies (such as obtaining a loan). It’s usually accompanied by a down payment, typically 5 to 10% of the sale price.

Mandatory inspections

French law requires the seller to provide a number of technical inspections on the property being sold. These inspections cover various aspects such as the presence of asbestos, the condition of electrical and gas installations, energy performance, and natural and technological risks. For a foreign buyer, these documents provide valuable information about the property’s condition and can influence the purchase decision or negotiation price.

Urban planning rules

If you’re considering work or an extension on the purchased property, it’s crucial to inquire about local urban planning rules. Each municipality has its own local urban plan (PLU) that defines construction and development rules. In certain areas, particularly historic centers or protected sites, special restrictions may apply.

Co-ownership

When purchasing an apartment or house in co-ownership, it’s essential to understand how co-ownership works in France. The co-ownership regulations, minutes of general meetings, and statement of charges are documents to examine carefully before purchase.

Real Estate Taxation for Foreigners: A Labyrinth to Demystify

French real estate taxation may seem complex for foreign buyers. Understanding its mechanisms is essential to evaluate the real cost of your investment and optimize your tax situation.

Acquisition costs

When purchasing real estate in France, you’ll need to pay acquisition costs, commonly called “notary fees.” These fees include:

• Registration fees (or land registration tax): approximately 5.80% of the sale price for an existing property
• Notary fees: approximately 0.814% of the sale price
• Various fees and disbursements: approximately 1% of the sale price

In total, these fees typically represent between 7 and 8% of the purchase price for an existing property, and about 2 to 3% for a new property (where VAT applies instead of registration fees).

Property tax and residence tax

As a property owner in France, you’ll be liable for property tax, an annual local tax based on the cadastral rental value of the property. The amount varies considerably depending on the municipality.

The residence tax, meanwhile, is being phased out for primary residences. However, it remains due for secondary residences and vacant properties in certain municipalities.

Taxation of rental income

If you decide to rent out your property, rental income will be taxable in France, whether you’re a French tax resident or not. For non-residents, the tax rate is generally 20% up to €27,519 of taxable net income, and 30% above that.

Capital gains tax

If you sell the property, you’ll be subject to capital gains tax. For non-residents, the rate is 19% for income tax, plus social security contributions of 17.2%, for a total of 36.2%. Allowances are provided based on the length of property ownership, leading to total exemption after 30 years of possession.

International tax treaties

France has signed tax treaties with many countries to avoid double taxation. These agreements can significantly impact your tax situation, particularly regarding the taxation of rental income and capital gains. It’s crucial to consult the tax treaty between France and your country of residence to understand the rules applicable to your situation.

The Purchase File: Essential Documents to Realize Your Real Estate Dream

To successfully complete your property purchase project in France as a foreigner, you’ll need to build a solid file containing several essential documents. This step is crucial to guarantee the legality of the transaction and facilitate the acquisition process.

Identity documents

• Valid passport or identity card for EU nationals
• Residence permit for foreigners residing in France (if applicable)

Financial documents

• Bank statements from the last 3 months
• Proof of income (pay stubs, tax notices, etc.)
• Employer certificate or employment contract
• Proof of assets (savings account statements, property deeds for other real estate, etc.)

Specific documents for financing

• Loan offer from the bank (if financing your purchase with credit)
• Proof of fund origin (for significant cash payments)

Documents related to your marital status

• Marriage certificate or civil partnership certificate
• Marriage contract (if applicable)
• Divorce decree (if applicable)

Specific documents for non-residents

• Tax residence certificate issued by the tax authorities of your country of residence
• Sworn translation of documents not written in French

The importance of apostille

For foreign documents, an apostille or legalization may be necessary for them to be recognized in France. An apostille is a formality by which a competent authority in your country certifies the authenticity of the signature and the capacity of the signatory of the public document.

Documents typically requiring an apostille include:

• Civil status documents (birth, marriage, death)
• Court judgments and decisions
• Notarized documents
• Official certificates affixed to private documents

The notary’s role in document verification

The notary plays a crucial role in verifying all these documents. They ensure their authenticity, compliance with French law, and relevance to the transaction. For foreign buyers, the notary can also provide valuable assistance in obtaining and translating necessary documents.

Key Steps of Your Real Estate Adventure in France

Purchasing real estate in France follows a well-defined process, with crucial steps that every foreign buyer should know to successfully complete their project.

1. Property search

Start by defining your criteria (location, property type, budget) and explore different options. You can use real estate websites, contact local agencies, or hire a property finder specialized in international clients.

2. Property viewings

Once you’ve identified potential properties, schedule viewings. Don’t hesitate to ask all your questions about the property, the neighborhood, and any potential work needed.

3. Purchase offer

When you’ve found the ideal property, you can make a purchase offer. This can be verbal or written, but it’s preferable to formalize it in writing to avoid any misunderstandings.

4. Signing the preliminary sales agreement

If your offer is accepted, the next step is signing the preliminary sales agreement. This document, usually drafted by a notary, sets the conditions of the sale and binds both parties. This is when you typically pay a down payment (5 to 10% of the sale price).

5. Financing

If you need a loan, this is the time to finalize your financing application with banks. Note that loan conditions may be different for non-residents.

6. Reflection period and contingencies

After signing the preliminary agreement, you benefit from a 10-day reflection period during which you can withdraw without penalty. This is also when any contingencies (such as obtaining a loan) must be met.

7. Notary’s verifications

The notary performs all necessary verifications: mortgage status, urban planning, technical inspections, etc. They also prepare the final deed of sale.

8. Signing the authentic deed

This is the final step of your purchase. During the signing of the authentic deed at the notary’s office, you officially become the property owner. The balance of the sale price is paid, and the keys are handed over to you.

9. Post-acquisition formalities

After purchase, don’t forget to take out home insurance, make necessary address changes, and if you’re non-resident, appoint a tax representative in France.

Purchasing real estate in France as a foreigner is an exciting adventure that requires good preparation and thorough understanding of the process. By following these steps and surrounding yourself with competent professionals, you can realize your French real estate dream with complete peace of mind.