法国买房所需税费和相关费用

Ongoing taxes for property owners

业主需交的持续税费

拥有一套法国房产，你需要承担一或两种当地房产税：土地税和房屋税。土地税由房屋合法所有者支付，房屋税可由房主或租客支付（如果房子出租的话）。尽管买卖协议中会规定买家和卖家的税费问题，但是1月1日这天房屋所有权在谁手里，就由谁支付税款。（如果房屋的销售过程较长，说不定这笔费用还是原房东自己承担的，这就可以减少买家的成本。）

这些税费由行政区（commune，法国最小的政府单位）收取，并根据房屋价值决定的。房价每隔几年会重新估值，最近一次更新时间应该是在2018年，买家可以问问是否已经重新估值——如果还没有的话，这真是意外的惊喜。土地税在9月或者10月出单，房屋税在9月或者9月，如果想要更方便点的话，通常是每月都支付一部分。

Wealth tax

财富税

(只针对于房地产)

房产买家还需要承担财产税（Impôt de Solidarité sur la Fortune Immobilière）。如果非居民在法国拥有房产，其房产价值（仅法国境内的）超过130万欧元，则需承担财产税。然而，与买房、扩建或升级住宅有关的债务可以从房屋价值中扣除。因而购买房价较高的房子可以通过贷款来有效规避财产税。

法国居民也要承担针对不动产收取的财产税。但是，他们的主宅价值可以按照70%计算。值得一提的是大多数刚搬来法国的人可以享受住宅前5年免财产税。一定要注意财富团结税（ISF）的征收标准包含间接拥有房地产股份，这对拥有大笔家庭生意股份或者在持有大量房产的公司中拥有股份的生意人来说是个问题。然而，在交易或生意中使用的资产不包括在内。财富团结税只占据总相关资产的0.5%到1.5%。

French income tax

Non-residents will only be required to pay French income tax if the property is being let out and they receive rental income, whether on a long term let or as a short term holiday let or Airbnb. There are several different rental regimes with different tax rules, and since a large number of changes have been made to the regulations, good advice is needed to ensure the right regime is chosen. Tax returns need to be made in May for the preceding financial year (January to December), and from 2019, all tax declarations need to be made online.

Expect to pay 20% on your income. However, if your country of residence has a double taxation agreement with France, that tax can be set off against your domestic tax liability - you won't have to pay it twice.

Capital gains tax

Capital gains tax will also need to be paid when you sell a French property, whether you are resident or non-resident (though again, double tax treaties apply), unless the property is your main residence, in which case it is exempt. As well as the tax, social charges have to be paid, and there is a surcharge on larger gains, amounting to a total rate of as much as 40.5%. However, there is a system of tapered reliefs so that the tax rate declines according to the number of years a property has been held; after 22 years a property is completely exempt from the tax, and after 30 years, from social charges.