Luxury Real Estate in France: 2026 Buyer’s Guide

Quick answer. Luxury French properties typically trade between €1.5 million and €15 million, rising to €40 million-plus for trophy Cap-Ferrat, Saint-Tropez and Courchevel estates. Per-square-metre pricing runs €5,000 in Bordeaux and Brittany to €60,000-plus on Cap-Ferrat seafront and €30,000 in Paris’s Triangle d’Or. Foreign buyers acquire freehold without restriction. Acquisition costs (“frais de notaire”) run 7-8 percent on resale, 2-3 percent on new builds. France has no Golden Visa; non-EU buyers seeking residency use the Talent Passport (€300k active business investment) or the long-stay visitor visa (~€1,823/month passive income). IFI wealth tax applies on net French real estate above €1.3 million.

Table of contents

1. How much does luxury real estate in France cost in 2026?
2. Regional sub-markets: Paris, Riviera, Provence, Alps and more
3. How does the French notaire-led buying process work?
4. What taxes and ongoing costs apply to French property ownership?
5. IFI: France’s real-estate wealth tax explained
6. Residency pathways: France has no Golden Visa
7. Loi Le Meur: the 2025 short-let crackdown
8. SCI structuring for foreign buyers
9. Who is buying luxury property in France in 2026?
10. FAQ: 8 questions every France buyer asks
11. Related reading

France is Europe’s deepest luxury-residential market, spanning Paris’s Haussmannian Triangle d’Or, the Riviera’s Belle Époque seafront, Provence’s rural mas, Bordeaux’s vineyard châteaux, Loire Valley landmark estates, the Alps’ Courchevel and Megève chalets, Corsica’s Porto-Vecchio cliff villas and the Île de Ré’s almost Riviera-priced fishing-village stock. Knight Frank’s Prime International Residential Index put France’s prime markets up 2-5 percent across 2025 with Paris core re-entering positive territory, the Riviera’s prime seafront up 3-6 percent, and Cortina-equivalent Alpine resorts (Val d’Isère, Courchevel 1850) compounding through the year. Mortgage rates eased from above 4 percent in early 2024 to roughly 3.2 percent in early 2026, returning buyers to the market.

This guide covers what luxury property in France actually costs in 2026 across the country’s twelve principal sub-markets, how the notaire-led buying process works for foreigners, the 2026 tax framework (frais de notaire, taxe foncière, IFI wealth tax, capital gains taper relief), the residency pathways available without a Golden Visa, the 2025 Loi Le Meur short-let regulation reshaping the Paris and Riviera Airbnb model, when an SCI civil property company structure helps and when it hurts, and the specific pitfalls — from DMTO departmental rate variation to short-let energy-rating exclusions — that international buyers should understand before offer.

How much does luxury real estate in France cost in 2026?

France is not one market. A Cap-Ferrat villa at €60,000 per square metre is a fundamentally different product from a Bordeaux Chartrons townhouse at €8,000 per square metre. Pricing bands below reflect 2026 closed-transaction and live-listing data from our France desk and verified against Notaires de France ImmoStat and Knight Frank’s 2026 PIRI 100 index.

Paris — €12,000 to €30,000 per square metre across the prime arrondissements. The Triangle d’Or (8th arrondissement: Avenue Montaigne, George V, Champs-Élysées) trades €16,000-€22,000 per square metre on apartments, with Avenue Montaigne specifically averaging above €20,000 and Champs-Élysées-view reception apartments reaching €30,000. The 7th (Invalides, Champ-de-Mars, Saint-Germain edge) averages €13,200 with prime stock €18,000-€25,000. The 6th (Saint-Germain-des-Prés, Odéon) averages €14,000 — the highest arrondissement average in Paris, driven by small-floorplate scarcity. The 16th (Auteuil, Passy, Avenue Victor Hugo) trades €14,000-€20,000 luxury. Le Marais (3rd and 4th) trades €12,000-€16,000 on hôtel particulier stock. Île Saint-Louis trophy assets reach €25,000-€50,000 per square metre, with only ~6,000 total inhabitants and effectively no new supply.

French Riviera — €15,000 to €60,000 per square metre on prime seafront. Saint-Jean-Cap-Ferrat is the peak: villa entry approximately €10 million, renovated 400 square-metre contemporary villas around €18 million, peak pricing up to €60,000 per square metre on the rare seafront positions. Saint-Tropez median €12,100-€16,700 per square metre with villas exceeding €21,000 and ultra-prime above €30,000. Cap d’Antibes peninsula trades comparably to Cap-Ferrat for waterfront — Belle Époque villa stock €13.9 million to €40 million-plus. Cannes runs €7,300 per square metre on houses and €5,900 on apartments average, with La Californie and Croisette luxury €15,000-€30,000. Èze, Villefranche-sur-Mer and Beaulieu-sur-Mer seafront villas €8-€30 million, €/sqm €20,000-€45,000. Nice city centre €5,400-€6,000 average — the Riviera’s value play.

Monaco-adjacent — Roquebrune-Cap-Martin and Cap-d’Ail. €15,000-€30,000 per square metre on seafront; trophy waterfront villas €10-€50 million-plus. Same airport (Nice) and same lifestyle as Monaco at roughly 30 percent of the Monégasque €52,000+ per square metre prime pricing. The natural home for Monaco residents seeking buildable land and gardens that Monaco’s density forbids.

Provence — €5,000 to €15,000 per square metre across the prime villages. Aix-en-Provence averages €6,100 per square metre with luxury bastides €6,000-€12,000. The Luberon (Gordes, Ménerbes, Bonnieux, Lourmarin) trades stone mas Provençal at €5,000-€10,000 per square metre, with trophy estates €8,000-€15,000. Renovated stone farmhouses with land and pool typically transact €700,000-€1.5 million; signed-architect estates €5-€15 million. The Alpilles (Saint-Rémy, Eygalières, Les Baux) trade comparably to the Luberon with marginally tighter supply, €5-€20 million for prime estates. The Mont Ventoux foothills offer accessible entry at €3,500-€7,000 per square metre.

Bordeaux and wine country. Bordeaux city centre averages €4,500-€5,500 per square metre, with Chartrons and the Triangle d’Or de Bordeaux €6,000-€9,000. Wine-estate pricing is highly variable and appellation-driven. Saint-Émilion Grand Cru, Pomerol and Médoc grand cru estates trade €15 million to €200 million-plus, largely off-market. Lesser AOCs run €1-€8 million for working estates with château.

Loire Valley. Touraine châteaux €3,000-€6,500 per square metre. Amboise-Chenonceaux corridor €3,500-€7,500. Whole-château pricing €1-€5 million for renovation projects, €5-€15 million for restored estates with land, €15 million-plus for historic landmarks. UNESCO listing covers central Loire (Sully-sur-Loire to Chalonnes).

French Alps — €10,000 to €60,000 per square metre across the prime resorts. Val d’Isère averages €16,100 per square metre — the highest Alpine pricing in France. Trophy chalets €20,000-€35,000. Courchevel 1850 averages €11,000 but the headline understates the trophy stack: ski-in/ski-out chalets €30,000-€60,000 per square metre, whole-chalet transactions €15-€80 million-plus. Megève averages €11,000 with prestige chalets €15,000-€25,000 — prime stock sells in 30-60 days. Méribel runs in the mid-€10,000s per square metre, with the Belvédère sector at the prestige peak. Chamonix €10,000-€15,000 prime, with year-round Mont Blanc climbing tourism delivering stronger rental economics than ski-only resorts. Saint-Martin-de-Belleville (€10,000-€15,000) is the insider’s quieter alternative to Courchevel. Supply is structurally constrained: French Alpine planning rules cap new-build at roughly 5 percent of stock.

Corsica. Porto-Vecchio’s southern coast (near Palombaggia) trades villa estates €3-€20 million-plus, seafront €15,000-€25,000 per square metre. Bonifacio cliff stock €8,000-€15,000, with trophy clifftop €20,000-plus. Calvi (north-west, Balagne) more accessible at €5,000-€10,000.

Île de Ré and Île de Noirmoutier. Île de Ré village houses in Saint-Martin-de-Ré and Ars-en-Ré trade €10,000-€18,000 per square metre — among the highest non-Riviera pricing in France. Strict UNESCO-adjacent planning plus single-bridge access caps new supply at essentially zero. Île de Noirmoutier more accessible at €5,000-€10,000.

Brittany and Normandy coast. Saint-Malo intra-muros and Paramé €5,000-€9,000 per square metre, with ramparts properties €10,000-plus. La Baule (technically Pays de la Loire) prime beachfront €8,000-€15,000, Belle Époque villas €5-€20 million. Deauville prime apartments €8,000-€13,000, Triangle d’Or de Deauville historic villas €10-€25 million.

Regional sub-markets: Paris, Riviera, Provence, Alps and more

Buyer objective determines region. France rewards specialisation — the difference between a Provence mas and a Courchevel chalet is not lifestyle preference, it is two fundamentally different residential products serving two different ownership patterns.

Paris — urban-luxury benchmark

For buyers prioritising year-round urban amenity, top-tier schooling (International School of Paris, American School of Paris, British School of Paris, Lycée International de Saint-Germain-en-Laye, Ecole Jeannine Manuel), Michelin density unmatched outside Tokyo, and the deepest secondary market in France. Triangle d’Or, the 6th and the 7th anchor the trophy stack; the Marais and 16th deliver the broader luxury stock. Budget entry €1 million for a small but fully renovated apartment in 16th Auteuil or non-prime 7th; €3 million for 150-200 square metres Haussmann; €15 million for a full-floor 8th apartment or small Marais hôtel particulier.

French Riviera — trophy Mediterranean and Belle Époque

For buyers wanting Mediterranean climate, seafront villa stock, and Europe’s deepest concentration of trophy second-home assets. Cap-Ferrat, Cap d’Antibes and Saint-Tropez sit at the peak; Cannes, Antibes and the Èze-Beaulieu corridor deliver the broader luxury stock; Nice city offers value-led urban luxury. Budget entry €1.5 million for Cannes/Antibes apartment, €5 million for Cap d’Antibes second-line villa, €15 million-plus for direct seafront on the trophy peninsulas. Buyer profile international: UK and US-led with strong Northern European, GCC and Swiss presence post the Russian retreat.

Provence — rural luxury and design-led second-home

For buyers wanting the Mediterranean climate without Riviera density, valuing village walkability, vineyards and signed architect renovation projects. Luberon, Alpilles, Aix surrounds. Budget entry €1 million for a stone mas with five-thousand-square-metre land plot, €5 million for fully restored 350 square-metre mas with multi-hectare land, pool and signed garden; €15 million for a trophy bastide with vineyard or olive grove and 10-plus hectares.

French Alps — Courchevel, Megève, Val d’Isère, Méribel

For buyers prioritising ski-in/ski-out chalet living and Alpine summer use. Courchevel 1850 and Val d’Isère anchor the trophy stack; Megève and Méribel the family-oriented prestige tier; Chamonix the year-round alternative on Mont Blanc climbing tourism. Budget entry €1 million for a renovated central-Megève or Méribel two-bedroom apartment; €5 million for a 150-200 square-metre new-build chalet; €15 million for 400-600 square-metre trophy ski-in/ski-out chalet.

Bordeaux and wine country, Loire Valley — heritage estates

For buyers wanting working vineyard estates or historic Loire châteaux. Bordeaux working estates €1-€8 million in lesser AOCs, much higher in Saint-Émilion or Médoc grand cru. Loire restored small châteaux €5-€15 million.

Corsica, Île de Ré, Brittany, Normandy — coastal niche markets

For buyers wanting French coastal living away from the Riviera mainstream. Each sub-market serves a different buyer profile: Corsica for privacy-led HNW, Île de Ré for Parisian BCBG families, Brittany and Normandy for proximity-led Paris escapism (Deauville is two hours by car from central Paris).

How does the French notaire-led buying process work?

France imposes no restriction on foreign nationals owning residential property. Foreign buyers receive full freehold ownership identical to French citizens. No minimum investment, no permit, no tax-residency requirement.

Step 1: Offer (offre d’achat). Non-binding, but acceptance typically requires drafting the compromis within days.

Step 2: Compromis de vente — the preliminary contract. Signed in front of the notaire. Buyer pays 5-10 percent deposit into the notaire’s escrow account. A 10-day cooling-off period (loi SRU) applies — the buyer can withdraw without penalty during this window. After day 10, the deposit is at risk if the buyer defaults.

Step 3: Conditions suspensives. Mortgage approval, urbanism certificates, servitude searches. Approximately 2-3 months elapsed time between compromis and acte authentique. The notaire conducts title and planning due diligence during this window.

Step 4: Acte authentique de vente — the final deed. Signed before the notaire, balance funds paid, keys handed over. Title registered at the Service de la Publicité Foncière (the French land registry). Same-day completion is standard.

The notaire as public official. The French notaire is a public official, neutral between parties. One notaire can act for both buyer and seller, or each side appoints their own — the statutory fee splits when there are two, it does not double. The notaire is not your legal advocate; foreign buyers requiring negotiation advice retain an avocat separately.

Currency and timing. Most international buyers convert into euros via the compromis signing date. Fluctuations between compromis and acte authentique (2-3 months) can move the all-in price materially — UK and US buyers typically lock in via forward contract with their currency broker at compromis stage.

What taxes and ongoing costs apply to French property ownership?

Acquisition costs

“Frais de notaire” total 7-8 percent on resale property and 2-3 percent on new builds — the term is misleading, the bulk is state tax not notarial fee.

• DMTO (departmental transfer tax): 4.5 percent baseline. From April 2025, departments could elect to raise to 5.0 percent — most adopted the increase. First-time primary-residence buyers retain 4.5 percent for three years.
• Notaire’s regulated tariff: 1-2 percent. The actual professional fee.
• State and administrative charges: 0.1-0.3 percent. Publicité foncière and security fees.
• New builds (under 5 years old): 20 percent VAT included in the purchase price, plus reduced “frais” 2-3 percent (mainly registration). You cannot stack the two.

Annual taxes

• Taxe foncière (land tax). Paid by owner; varies by commune. Paris ~€10-€20 per square metre annually for an apartment; Riviera secondary homes routinely €2,000-€10,000-plus. The planned 2026 cadastral revaluation was suspended in late 2025; full overhaul now expected 2027-28.
• Taxe d’habitation. Abolished for primary residences (2023). Still applies to secondary residences. In “zones tendues” (more than 1,100 communes including Paris, Lyon, Bordeaux, Nice, most Riviera, Aix-en-Provence, ski resorts), communes can apply a surcharge of up to 60 percent on the base rate (2024 reform, in force 2025-2026). This is a meaningful annual cost for foreign-owned Riviera and Paris second homes.

Capital gains (plus-value immobilière)

• Headline rate: 19 percent income tax plus 17.2 percent social charges = 36.2 percent total for direct individual sales.
• Solidarity levy 7.5 percent replaces the 17.2 percent social charges for EU/EEA, Swiss and UK tax residents covered by social-security coordination — a meaningful concession for UK sellers post-Brexit.
• Surtax on gains above €50,000: progressive 2-6 percent additional.
• Taper relief — 2026 Finance Law change. Income tax (19 percent): full exemption now at 17 years of ownership (down from 22). Social charges (17.2 percent): unchanged — full exemption at 30 years.
• Primary residence exemption. French tax residents selling their main home pay zero capital gains tax. Non-residents do not benefit, with one narrow exception: EU nationals selling a former French primary residence within 10 years of leaving can claim a €150,000 allowance.

Rental income (non-resident)

Taxed at minimum 20 percent on net (or 30 percent above €29,373 of net rental), plus 17.2 percent social charges or 7.5 percent solidarity levy for UK/EU/EEA/Swiss residents. Allowable deductions include mortgage interest, management fees, maintenance, depreciation under the LMNP régime réel.

IFI: France’s real-estate wealth tax explained

The Impôt sur la Fortune Immobilière (IFI) replaced the broader ISF in 2018 under Macron’s reforms. Crucially, IFI applies to real estate only — financial assets, businesses and yachts are exempt. This is the central tax planning point for HNW buyers in France.

Threshold. Net real estate above €1.3 million on 1 January of the tax year. Worldwide for French tax residents; French-situated property only for non-residents.

Bands (progressive).

• €0-€800,000: 0 percent
• €800,000-€1.3 million: 0.5 percent (only if threshold breached)
• €1.3 million-€2.57 million: 0.7 percent
• €2.57 million-€5 million: 1 percent
• €5 million-€10 million: 1.25 percent
• €10 million-plus: 1.5 percent

Allowances and planning levers.

• 30 percent reduction on primary-residence value for French tax residents.
• Mortgage debt is deductible from the IFI base — the central leverage planning lever for foreign buyers. A €10 million villa with a €5 million euro mortgage attracts IFI on €5 million net, not the gross €10 million.
• Rebate band €1.3 million to €1.4 million smooths the threshold transition.

The 2026 Finance Law left IFI rules unchanged. Non-resident UK and US buyers structuring a French villa acquisition routinely use mortgage leverage specifically to manage IFI exposure — this is one of the legitimate cases where French bank borrowing improves the all-in economics versus all-cash purchase, even at 3.2 percent mortgage cost.

Residency pathways: France has no Golden Visa

France has deliberately rejected the passive-investment Golden Visa model. The Macron-era policy is explicit: “active investment over passive.” Property purchase alone confers no immigration right.

Talent Passport (Passeport Talent / Talent Residence Permit, renamed March 2024).

• Investor route: minimum €300,000 in a French operating company that creates or sustains jobs. Four-year renewable permit; family included. Approval approximately 3 months.
• Business creator route: €30,000-plus in genuine new business.
• Highly skilled employee, EU Blue Card, researcher and artist routes also exist.

Long-stay visitor visa (VLS-TS “visiteur”). The de facto retiree visa.

• Proof of passive income above French minimum wage (~€1,823 per month per person in 2026).
• Comprehensive private health insurance.
• Sworn statement not to work in France.
• Renewable annually; after 5 years upgradable to carte de résident.

Path to citizenship. 5 years residency, B1 French (rising to B2 in 2026), integration test, clean record.

EU/EEA/Swiss nationals. Free movement; just register at the local mairie after 90 days of residence.

UK buyers post-Brexit. Limited to 90 days in any 180-day Schengen period unless holding a French visa or residence permit. Many UK second-home owners now use the visitor visa (combined with property ownership as evidence of ties) to live in France year-round.

Loi Le Meur: the 2025 short-let crackdown

The Loi Le Meur — France’s anti-Airbnb law, adopted November 2024 and in force from 2025 — materially changed the short-let economics in Paris, Nice, Marseille, Bordeaux and approximately 1,100 communes classified as “zones tendues” (high-pressure rental zones).

Key provisions:

• Primary-residence rentals capped at 90 days per year (down from 120) in zones tendues. Owners must register and provide tax notice as proof of primary-residence status.
• Tax allowance for unclassified furnished lettings cut from 50 to 30 percent, with a revenue cap of €15,000 per year.
• Energy-rating exclusions. G-rated properties cannot be rented from 2025; F-rated from 2028; E-rated from 2034. Affects pre-renovation stock significantly — buyers acquiring restoration projects in Paris must price the energy upgrade into the transaction.
• Platform liability. A January 2026 Cour de cassation ruling makes Airbnb and Booking.com legally responsible for non-compliant listings.
• Enforcement teeth. Paris owners have been fined €80,000 and €150,000 in early 2026 for unregistered listings; the maximum fine is €100,000 per illegal change of use.

Implication for buyers. The classic Paris pied-à-terre Airbnb model — buy a small apartment, short-let it 200+ nights per year — is dead. Long-let or hotel-tier “résidence de tourisme” classification (with concierge service and TVA registration) is now the path. Riviera and Alpine resorts are less affected but trending the same direction.

SCI structuring for foreign buyers

The Société Civile Immobilière (SCI) is a French civil property-holding company requiring at least two shareholders. Foreign buyers use SCIs primarily for inheritance planning.

Advantages for foreign buyers.

• Inheritance planning flexibility. Avoids French forced-heirship rules on real estate for non-EU buyers. EU Regulation 650/2012 already allows EU and UK residents to opt for home-country succession law, but the SCI gives additional control for blended families and unmarried partners.
• Gradual gifting to children. €100,000 tax-free allowance per parent per child every 15 years — applies to SCI share transfers.
• ~10 percent illiquidity discount accepted by French tax authorities for SCI share valuation versus underlying real estate value.
• Protection for unmarried partners. SCI shares can be drafted to deliver survivor rights that French property law would not otherwise provide.

Drawbacks.

• Annual accounting and formal meetings required.
• If “transparent” (SCI à l’IR), members pay French income tax personally on rental income.
• If “opaque” (SCI à l’IS), corporate tax of 25 percent applies and capital gains taper relief is lost — a major drawback for buy-and-hold investors.

Bottom line. For pure primary-residence ownership, SCI is rarely worth the complexity. For families with multi-generational planning, unmarried partners, or blended families, it remains the standard tool — used in consultation with both a French notaire and your home-country tax adviser.

Who is buying luxury property in France in 2026?

The French foreign-buyer mix has rotated meaningfully through the 2022-2026 window.

• British. Historically the largest foreign cohort, estimated at 25-40 percent of Riviera buyers and owners. Post-Brexit Schengen friction and weaker sterling softened activity 2017-2022; 2024-2026 has seen partial recovery on stable French pricing and easing mortgage rates around 3.2 percent. Provence Luberon, Alpilles, Dordogne, Charente, Brittany and Paris 6th/7th/Marais remain core British markets.
• American. The fastest-growing cohort post-2024 — strong dollar versus euro, post-election political diversification, Paris and Provence preferred. US share of Paris prime transactions has grown notably; Provence villa sales were up 11 percent in 2025 with American buyers prominent.
• Belgian, Dutch, German, Swiss, Scandinavian. Consistent base for Provence, Languedoc, Alps and Riviera.
• Middle Eastern (GCC). Core Triangle d’Or, 8th and 16th Paris buyers; Cannes La Californie; Cap-Ferrat estates.
• Chinese. Present but smaller than the 2015-2019 peak; capital control friction.
• Russian. Materially absent since 2022 sanctions — left a visible hole on the Riviera that US, UK and GCC buyers have absorbed.

Foreign buyers represented ~1.3 percent of all second-home purchases in 2020 (down from 1.7 percent in 2010 — Notaires de France data). But the headline understates the foreign share of the prime segment, which is materially higher — Knight Frank and local market reads put foreign share of Riviera prime at 60-80 percent depending on sub-market.

FAQ: 8 questions every France buyer asks

Can foreigners buy property in France in 2026?

Yes. France imposes no restriction on foreign nationals owning residential property — you receive full freehold ownership identical to French citizens. There is no minimum investment, no permit required, and no requirement to be a French tax resident. Note, however, that property ownership confers no automatic residency right; non-EU buyers wishing to live in France must apply separately for a Talent Passport, long-stay visitor visa or similar permit. Acquisition costs run 7-8 percent on existing homes, 2-3 percent on new builds.

What is IFI and will I pay it?

IFI (Impôt sur la Fortune Immobilière) is France’s wealth tax on real estate only, introduced in 2018 to replace the broader ISF. You pay if your net French real estate equity exceeds €1.3 million on 1 January. Bands run 0.5 to 1.5 percent progressively. Non-residents are assessed only on French-situated property. Mortgage debt is deductible, and your primary residence receives a 30 percent valuation discount. Financial assets, businesses and yachts are exempt. The 2026 Finance Law left IFI rules unchanged.

How much are notaire fees in France?

“Frais de notaire” total 7-8 percent on existing properties and 2-3 percent on new builds, paid by the buyer. The term is misleading: roughly 80 percent goes to the French state as transfer tax (DMTO, 4.5-5 percent by department since April 2025) and registration duties. The notaire’s regulated professional fee is only 1-2 percent. First-time primary-residence buyers retain the 4.5 percent rate for three years. New-build purchases include 20 percent VAT in the listed price instead of full transfer tax.

Does France have a Golden Visa?

No. France has deliberately rejected a passive Golden Visa programme. The closest equivalent is the Talent Passport investor route, which requires €300,000 invested in a French operating business that creates or sustains jobs — genuine economic activity, not real estate. The permit lasts four years, renewable, and covers spouse and minor children. Retirees can use the long-stay visitor visa (VLS-TS) with proof of passive income above French minimum wage (~€1,823 per month per person) and private health insurance.

What is an SCI and should I use one?

An SCI (Société Civile Immobilière) is a French civil property-holding company requiring at least two shareholders. Foreign buyers use SCIs mainly for inheritance planning — gradual gifting of shares to children using the €100,000 tax-free allowance per parent per child every 15 years, plus a roughly 10 percent illiquidity discount. SCIs also protect unmarried partners. The drawbacks: annual accounting obligations and, for corporate-taxed SCIs, loss of personal capital gains taper relief. For straightforward primary-residence ownership, an SCI is rarely worth the complexity.

What capital gains tax will I pay when selling a French property?

For directly held property, expect 19 percent income tax plus 17.2 percent social charges, totalling 36.2 percent. UK, EU/EEA and Swiss tax residents pay a 7.5 percent solidarity levy instead of social charges. The 2026 Finance Law shortened the income-tax taper to full exemption after 17 years of ownership, but social charges still taper out over 30 years. Gains above €50,000 attract a 2-6 percent surtax. French tax residents selling their main home are fully exempt; non-residents generally are not.

Can I rent my Paris apartment on Airbnb?

Only with significant restrictions. Under the Loi Le Meur (in force 2025), short-term rentals of your primary residence in Paris are capped at 90 days per calendar year (down from 120), and all listings must be registered with the national online service. Non-primary residences require a “change of use” permit — extremely difficult to obtain in central Paris. Fines reach €100,000 per illegal listing, and recent enforcement has hit individual owners with penalties of €80,000-€150,000. Long-term lets remain unrestricted.

Where do most British buyers purchase in France?

British buyers historically concentrate on the French Riviera (estimated 25-40 percent of buyers and owners locally), Provence (Luberon, Alpilles), the Dordogne, the Charente, Brittany and Paris. Post-Brexit headwinds — the Schengen 90/180-day limit and weaker sterling — softened activity 2017-2022, but 2024-2026 has seen a partial recovery driven by stable French prices and easing mortgage rates around 3.2 percent. UK buyers favour move-in-ready stone properties with garden in Provence, and apartments in Paris’s 6th, 7th and Marais.

Related reading

• Luxury Real Estate in Spain: 2026 Buyer’s Guide — Iberian neighbour for cross-comparison
• Luxury Real Estate in Italy: 2026 Buyer’s Guide — Mediterranean alternative with €300k flat-tax regime
• Luxury Real Estate in Switzerland: 2026 Buyer’s Guide — Lex Koller, lump-sum taxation and the Alpine alternative
• Marbella Golden Mile Property Guide — Spain Costa del Sol comparison point