Checked October 2026: The rules, tax rates and thresholds in this guide were checked against French government sources (mainly service-public.gouv.fr) in October 2026. French property taxation changes with almost every annual budget, so confirm the figures for your own purchase with the notaire handling it.

Buying Property in France: Legal Guide for Foreign Buyers

France places no nationality restrictions on property ownership. Citizens of any country, EU or non-EU, can buy residential or commercial property in France on the same terms as French buyers. What surprises many foreign buyers is how different the process is from the UK or the US: a state-appointed notaire, not a buyer’s lawyer, runs the legal side; the seller is bound at a much earlier stage; and the buyer gets a statutory right to withdraw.

One thing ownership does not give you is the right to live in France. Non-EU buyers who want to stay longer than 90 days in any 180-day period still need a long-stay visa; see our guide to French visa types.

Key Takeaways

There are no nationality-based restrictions on buying property in France.
The legal work is done by a notaire, a public official who drafts the deed, checks title and collects the taxes. Buyer and seller can each appoint their own notaire; the regulated fee is then shared between them rather than doubled.
Acquisition costs (the “frais de notaire”) come to roughly 7–8% of the price for a resale home and 2–3% for a new build. Most départements raised the transfer-tax rate in 2025–2026.
Once a seller accepts your written offer without changes, the seller is legally committed.
A non-professional buyer of a home has 10 days to withdraw after the signed preliminary contract is notified.
French banks lend to non-residents, but within national lending rules: repayments (insurance included) are normally capped at 35% of net income, over at most 25 years.

Step-by-Step Buying Process

Step 1: Define Your Search

Before looking at properties, clarify:

Purpose: main residence, holiday home, rental investment or retirement? The tax treatment differs for each (see below).
Location: city apartment, village house, farmhouse or coastal property? Our guide to the best French regions for retirement compares regions by climate, services and cost.
Budget: allow for the purchase price, the frais de notaire, any agency fee you pay, loan costs and renovation.

Step 2: Search and Visit

Online portals. The main French portals include SeLoger and Leboncoin (which also carries private sales). Green-Acres focuses on international buyers. Notaires also sell property directly, and their listings appear on immobilier.notaires.fr, the notaries’ official property site.

Estate agents (agents immobiliers). Agents must hold a professional card (carte professionnelle) issued by the chamber of commerce. Agency fees are not fixed by law, but every listing must state the fee including VAT, the price with and without it, and who pays it, seller or buyer. Sellers often sign non-exclusive mandates with several agencies, so the same house can appear on several sites at slightly different prices; compare before you call.

Property hunters (chasseurs immobiliers). A buyer’s agent who searches, visits and negotiates for you, useful if you are buying from abroad. Fees are set freely, either as a percentage of the price or a flat amount, so get the terms in writing before you sign a mandate.

Step 3: Make an Offer (Offre d’Achat)

An offer is made in writing and should state the price, any conditions and how long it remains valid. Treat it as a commitment: according to service-public.gouv.fr, once the seller accepts your offer unconditionally, the parties are agreed on the property and the price, the seller can no longer back out, and a court can order the sale to go ahead. You can withdraw an offer only until the seller has received it. Nobody may ask you for money at this stage; any payment made with an offer makes the offer void.

Step 4: Sign the Preliminary Contract (Compromis de Vente)

The preliminary contract is either a compromis de vente, binding on both sides, or a promesse unilatérale de vente, in which the seller commits and the buyer receives an option. It sets out:

The agreed price and the planned completion date
Conditions suspensives, most commonly obtaining a mortgage
The mandatory diagnostic reports

The diagnostic file depends on the property. It normally includes an energy performance certificate (DPE) and, where relevant: a lead report for homes built before 1949, an asbestos report where the building permit predates July 1997, electricity and gas reports for installations over 15 years old, a termite report in designated zones, a statement of natural and technological risks, a septic-system report and an airport-noise report. Apartments in a copropriété must also have their Carrez floor area stated. Selling a house (or a whole building owned by one person) rated E, F or G also requires an energy audit.

The buyer usually pays a deposit (dépôt de garantie, or an indemnité d’immobilisation under a promesse), typically 5–10% of the price. It is held in the notaire’s escrow account, not paid to the seller.

The 10-day withdrawal period (délai de rétractation). A non-professional buyer of a residential property has 10 calendar days to withdraw for any reason. The period starts the day after the signed contract is first presented to you by registered letter, so it runs from notification, not from the day you sign. If it ends on a Saturday, Sunday or public holiday, it runs to the next working day. Withdrawal must be notified by registered letter, and any deposit must be refunded within 21 days. After the period ends, you can only withdraw without losing the deposit if a condition suspensive fails.

Step 5: Arrange Financing

If you are borrowing, the contract will include a loan condition. The law sets a minimum of one month for it; 45 to 60 days is common in practice. If the loan is refused despite a genuine application, the sale lapses and the deposit is returned.

French mortgages for foreign buyers

French banks lend to non-residents, but they usually ask for a larger deposit than from residents, and policies vary from bank to bank.
Lending standards set by the Haut Conseil de stabilité financière (HCSF) cap total loan repayments, borrower insurance included, at 35% of net income and limit loans to 25 years (27 years for certain new builds with deferred repayment). Banks may make exceptions for a limited share of their lending. These were the rules in force as of October 2026.
Rates are set by banks, not by the state, but the total annual cost of a loan cannot exceed a legal ceiling, the taux d’usure, which the Banque de France publishes every quarter.
Most French home loans are fixed-rate, which gives certainty over the whole term.
Borrower insurance covering death and disability is required in practice and can add significantly to the cost.

Documents banks typically ask for

Two to three years of tax returns
Recent payslips or other proof of income
Three to six months of bank statements
Details of existing assets and loans
Passport and proof of address

Step 6: The Notaire Conducts Due Diligence

Between the preliminary contract and completion, the notaire:

Verifies the seller’s title and the land registry entries
Checks for mortgages, easements and pre-emption rights; a commune can have a right to buy the property in place of the buyer at the agreed price, and SAFER agencies have a similar right over some rural land
Checks planning and building compliance
Coordinates with your lender
Prepares the final deed (acte de vente)

Step 7: Sign the Final Deed (Acte Authentique)

The deed is signed at the notaire’s office, on paper or electronically. If you cannot attend, you can give a power of attorney (procuration) to someone else, which buyers living abroad often do. The notaire reads the deed aloud before the parties sign, and the deed must record that it was read. The balance of the price and the costs must already have reached the notaire’s account by bank transfer. On the day of signing, the notaire gives the buyer a certificate of ownership (attestation de propriété), and you get the keys.

Costs Breakdown

Frais de Notaire

The term “frais de notaire” covers much more than the notaire’s own fee. Most of it is tax.

Transfer duties (droits de mutation) are the largest item. The 2025 budget allowed départements to raise their rate from 4.5% to 5% for sales signed between 1 April 2025 and 31 March 2028. By 1 June 2026, 88 départements had done so, according to the list published by the tax administration; only Indre still applies the base rate of 3.8%. Once communal tax and collection fees are added, the duties come to about 6.3% of the price in a 5% département and about 5.8% in a 4.5% département. First-time buyers (people who have not owned their main residence in the previous two years) purchasing a main residence are exempt from the 2025 increase.
The notaire’s regulated fee (émoluments) follows a sliding scale set by decree and comes to roughly 1% of the price for a typical home, plus VAT.
Disbursements: land-registry contribution, documents and formalities.
New builds (VEFA): total costs are usually 2–3%, because the price already includes VAT and a reduced registration duty applies.

As an illustration, on a €300,000 resale home in a département charging 5%, the transfer duties alone come to about €19,000, and total frais de notaire typically land around €23,000–€24,000. The notaries’ online calculator on immobilier.notaires.fr gives a closer estimate for a specific price and département.

Other Costs

Agency fee: shown in the listing; check whether it is included in the price or paid on top.
Loan costs: arrangement fees, a guarantee (a mortgage charge or a guarantee company) and borrower insurance.
Survey: not required by law, but worth commissioning for an older house (see below).
Renovation: build in a generous contingency, especially for rural properties.

Taxes for Property Owners

Taxe Foncière (Property Tax)

Paid every year by whoever owns the property on 1 January. The amount depends on the property’s cadastral rental value and on rates voted by the commune and other local bodies, so it varies widely. Ask the seller for the latest tax notice before you commit. In practice, the deed usually provides for the buyer to reimburse the seller for the rest of the year after completion.

Taxe d’Habitation on Second Homes

Taxe d’habitation has been abolished for main residences but still applies to second homes (taxe d’habitation sur les résidences secondaires). Communes in high-demand housing areas can vote a surcharge on top of it, which can make a holiday home noticeably more expensive to hold.

Capital Gains Tax (Plus-Value Immobilière)

When you sell a property that is not your main residence, as of October 2026:

The gain is taxed at 19% income tax plus 17.2% social contributions, which the notaire calculates and pays out of the sale proceeds.
An extra tax of 2% to 6% applies when the taxable gain exceeds €50,000.
Allowances for length of ownership reduce the gain each year. It is fully exempt from income tax after 22 years and from social contributions after 30 years.
Your main residence is fully exempt.
Non-residents may be covered by a tax treaty with different rules. Those insured under the social security system of another EU/EEA country, Switzerland or the UK generally pay a 7.5% solidarity levy instead of the full 17.2%.

Real-Estate Wealth Tax (IFI)

IFI applies when your net real-estate assets exceed €1.3 million on 1 January. Once you cross that threshold, the scale starts at €800,000, with rates from 0.5% to 1.5%. Non-residents are taxed only on property they hold in France.

Tax on Rental Income

If you let the property:

Non-residents’ French rental income is taxed at a minimum rate of 20%, rising to 30% above an annually indexed threshold. You can ask to be taxed at your average rate on worldwide income if that rate is lower.
Social contributions of 17.2% apply, or the 7.5% solidarity levy for people insured in another EU/EEA country, Switzerland or the UK.
For 2025 income, furnished long-term lets and classified tourist lets can use the simplified micro-BIC regime up to €77,700 of annual rent, with a 50% flat allowance. Non-classified tourist lets (typical holiday lets) are limited to €15,000 and a 30% allowance. Above those limits, the real-expenses regime applies.
Check the commune’s short-term-rental rules before you buy a property as a holiday let. Many cities require registration, and some restrict or cap tourist lets.

Common Pitfalls and How to Avoid Them

1. Underestimating Renovation Costs

Renovation costs are easy to underestimate, particularly in older rural properties. Get several written quotes (devis) from registered tradespeople and keep a contingency.

2. Ignoring the Energy Rating

Read the diagnostic file carefully, especially the DPE. Since 1 January 2025, homes rated G can no longer be let under a new or renewed lease; F-rated homes will follow in 2028 and E-rated homes in 2034. If you plan to let the property, a poor rating can mean compulsory works before you can find a tenant. The way the DPE scores electric heating changed on 1 January 2026, which can move some electrically heated homes up a class, so check that any certificate you rely on reflects the current method.

3. Not Understanding Co-Ownership (Copropriété)

Apartments belong to a copropriété with shared charges. Ask for the minutes of the last three general meetings and the accounts, and look for planned major works (façade renovation, lift replacement, roof repairs) that would be billed to owners.

4. Skipping the Survey

France does not require a structural survey. The diagnostic reports are not a building survey, so for older houses an independent inspection by a surveyor or architect is worth paying for.

5. Succession Law

French succession law reserves part of an estate for children (the réserve héréditaire). Under EU Regulation 650/2012, anyone, including non-EU nationals, can choose to have their succession governed by the law of their nationality, provided the choice is stated expressly in a will or a declaration. That choice is not watertight for French property. Since 1 November 2021, where the deceased or one of the children is an EU national or resident and the chosen law gives children no protected share, the children can claim compensation from assets located in France. Take advice from a notaire or a cross-border estate specialist before you buy, because the way you buy (jointly, en tontine, or through a company) affects what happens later.

6. SCI (Société Civile Immobilière)

Some buyers purchase through an SCI, a French property-holding company. It can make joint ownership and succession planning easier, but it brings accounting obligations, running costs and its own tax treatment. Take professional advice before you choose this route.

How to Check Local Prices

Prices per square metre range from several times the national average in central Paris to a fraction of it in rural départements, and they vary sharply within the same town. Rather than relying on generic ranges, look at what properties actually sold for:

The government’s DVF database (app.dvf.etalab.gouv.fr) maps recorded sales with their prices and dates. It does not cover Alsace-Moselle or Mayotte.
The notaries’ site immobilier.notaires.fr publishes price maps and market trends based on sales registered by notaires.

Buying Checklist

Next Steps

Research your target region: our France travel guide is a starting point for viewing trips, and living in France as an expat covers day-to-day practicalities.
Understand your tax position, both in France and in your home country, before you sign.
Consult a notaire early: they can advise on how to hold the property and on succession.
Compare lenders: approach French banks directly or use a broker who works with non-resident borrowers.
For relocation logistics beyond the purchase itself, see our overview of expat services in France.

Buying property in France is a regulated process with strong protections for buyers. Most problems come from what buyers did not check before signing, not from the process itself.

Sources

Service-Public.gouv.fr: Frais de notaire, les droits de mutation augmentent dans certains départements (April 2025, on the 2025–2028 transfer-tax increase and the first-time-buyer exemption)
Service-Public.gouv.fr: What is an offer to buy a property? (verified 16 October 2026)
Service-Public.gouv.fr: Promesse de vente d’un logement existant (compromis or promesse unilatérale) (verified 10 April 2026, on deposits and the 10-day withdrawal period)
Service-Public.gouv.fr: Diagnostics to provide when selling a home
Service-Public.gouv.fr: Diagnostic de performance énergétique (DPE) (verified 1 January 2026)
Service-Public.gouv.fr: What happens to the sale when the mortgage is refused?
Service-Public.gouv.fr: Acte de vente d’un logement existant
Service-Public.gouv.fr: Plus-value immobilière (verified 15 April 2026)
Service-Public.gouv.fr: Revenus d’une location meublée (verified 15 April 2026)
Service-Public.gouv.fr: Calcul de l’impôt sur la fortune immobilière (IFI) (verified 6 March 2026)
Service-Public.gouv.fr: Taxe d’habitation sur les résidences secondaires (verified 24 August 2026)
Your Europe (European Commission): Planning your inheritance
Notaires de France: immobilier.notaires.fr (price maps and acquisition-cost calculator)