Selling Property in France As a Non-Resident: 2027 Steps, Advice & Trends

Introduction

Selling property in France as a non-resident can raise questions about French tax, the sale process, and the amount you will receive. This guide from the Estate in Paris Blog (opens in a new window) covers the steps for owners living abroad, with a focus on Paris. It explains how exemptions, ownership period and social-security status may affect tax, and what the latest market trends can tell sellers planning for 2027. Use the outlook as context, then base your asking price on comparable local sales and a current valuation.

How to Sell Property in France As a Non-Resident

1. Choose an Agent and Agree the Sale Terms

If you appoint an agent, sign a sale mandate (mandat de vente). It sets out the asking price, the agent’s fee, the mandate’s duration and whether it is exclusive. Review the terms, including who pays the fee and what marketing the agent will provide. You can usually arrange the paperwork from abroad, subject to the agent’s identity checks and signing process.

Once a buyer makes an offer you accept, the sale moves to a preliminary agreement. The notaire can begin the legal checks and confirm the next steps.

2. Prepare Documents and Diagnostics Before Listing

Gather the main documents before the property goes on the market. Cross-border checks can take extra time, so send identity and ownership records to the notaire early.

• Identity and tax residence: Valid identification, proof of address, civil-status details and your country of tax residence. If a company owns the property, prepare its registration and authority documents.
• Ownership and finance: Title deed, mortgage details and the bank account information for receiving the proceeds.
• Property diagnostics: The property diagnostics file (DDT), which may include an energy report (DPE), lead or asbestos reports, electrical and gas reports, and an environmental risk report. The exact list depends on the property.
• Co-ownership records: Co-ownership rules, recent meeting minutes, service-charge information and details of planned works.
• Work records: Invoices for improvements that may qualify in a taxable-gain calculation. Routine maintenance does not automatically count.

Ask the notaire to confirm which documents are required and whether any need translation, certification or an updated diagnostic.

3. Arrange a Remote Sale From Abroad

After the offer is accepted, the buyer and seller usually sign a preliminary sales agreement (compromis de vente) or a promise to sell (promesse de vente). A private buyer purchasing a home generally has 10 calendar days to withdraw after formal notification of the signed agreement. The seller does not have the same general cooling-off right. See the official rules on preliminary agreements and the buyer’s withdrawal period (opens in a new window).

You may be able to sign documents electronically or authorize someone to sign the final deed through a procuration (power of attorney).

Ask the notaire which method works for your country of residence and whether the procuration needs local certification or other formalities.

A remote procuration may be possible, but the process depends on the act and your circumstances.

The notaire calculates and pays any French capital gains tax for non-residents (opens in a new window) due through the sale.

Some non-resident sellers may also need an accredited fiscal representative, depending on their tax residence and the transaction. Raise both points with the notaire early; the tax section below explains the main rules.

The video below explains how to manage a French property sale remotely and what to consider when you cannot be in France in person.

What Tax Do Non-Residents Pay When Selling Property in France?

France may tax a capital gain on property located in the country even when the seller lives abroad. A taxable gain is generally subject to 19% income tax, plus social levies and, for some larger gains, an additional surcharge. Exemptions for non-residents (opens in a new window) and ownership-period allowances may reduce the amount due.

Is a Former French Main Home Exempt From Tax?

You may qualify for a full exemption if the property was your main home when you moved your tax residence abroad. You must sell it by 31 December of the following year and keep it unavailable to others until the sale.

A separate exemption of up to €150,000 of net taxable gain may be available to some former French residents who are EU or qualifying EEA nationals. It generally requires at least two continuous years of French tax residence and a sale within a defined period after leaving France. In some cases, the deadline does not apply if you have had free use of the property since 1 January of the year before the sale. The exemption is limited to one residence per taxpayer and does not apply to property held through a company. Confirm your eligibility with the notaire.

When Must a Non-Resident Appoint a Fiscal Representative?

A non-resident seller may need an accredited French fiscal representative to guarantee payment of capital gains tax. In general, the requirement applies to sellers who are not domiciled in the EU or a qualifying EEA country when the sale price exceeds €150,000 per seller. Automatic exemptions can apply when the price is €150,000 or less per seller, the seller is resident in an eligible country, or the gain is fully exempt under the ownership-period rules.

The threshold is assessed per seller, and the exemption list does not simply include every country that has a tax treaty with France. The representative’s fee also varies, so get a written quote and confirm whether the requirement applies before the property is marketed.

How Is Capital Gains Tax Calculated on a Second Home?

The taxable gain generally starts with the sale price minus the purchase price and eligible costs or improvements. The income-tax rate for non-residents is generally 19%.

Social levies depend on where you live and your social-security coverage:

• 17.2% generally applies to sellers resident outside the EU, EEA, United Kingdom and Switzerland.
• Some sellers covered by a compulsory social-security system in the EEA or Switzerland, and qualifying UK residents, may be exempt from CSG and CRDS. A 7.5% solidarity levy can still apply.

An additional surcharge may apply when the net taxable gain exceeds €50,000. Keep invoices for eligible purchase costs and improvements; routine maintenance does not automatically qualify.

How Do Ownership Length and Social-Security Status Affect Tax?

The two tax calculations use separate ownership-period allowances. Some sellers affiliated with a compulsory social-security system outside France may also qualify for a reduced social-levy treatment.

Costs of Selling a Property in France

Costs of Diagnostics and Co-Ownership Documents

The seller is responsible for providing the required diagnostic reports. The DPE is a key report for residential property sales, alongside other reports required by the building’s age, equipment or location. The cost of diagnostics is not fixed by one national fee schedule, so compare quotes from certified providers and check the report’s validity before commissioning a replacement.

A separate energy audit (audit énergétique) is required for certain sales of houses and buildings held by a single owner with a qualifying low energy rating. It does not generally apply to a standard apartment in a copropriété. The official DPE guidance for property sales (opens in a new window) explains the rules.

Since January 2026, the electricity conversion factor used in DPE calculations has changed. Some earlier reports can be updated online if the new calculation improves the rating. Check before ordering a new assessment. For an apartment, gather the building’s financial and maintenance information; the notaire can confirm what the buyer must receive.

Agency Fees and Other Seller Costs

Costs depend on the sale terms and your circumstances. Use this table as a checklist, then get written quotes for the items that apply.

How Much Might You Keep From a Paris Property Sale?

Your net proceeds are the sale price minus the costs and deductions that apply to your property and situation. A Paris apartment’s headline price is not the same as the amount that will arrive in your account. A useful estimate includes the agency fee, diagnostics, any loan payoff, tax, applicable co-ownership amounts, and transfer costs.

Costs and Taxes That Reduce Your Proceeds

Start with this formula:

Sale price − agency fees − diagnostics and seller costs − mortgage payoff − capital-gains tax, if due − other amounts due = Estimated net proceeds

Check each item before relying on the total:

• Use written quotes for agency and diagnostic fees.
• Use the current mortgage payoff, not the original loan amount.
• Ask the notaire to estimate tax and any social levies.
• Include a representative fee if one is required.
• Apply the fee arrangement written in the mandate.

A net estimate helps you compare selling now with making improvements or buying another property.

How Does Selling From Abroad Change Your Net Proceeds?

Selling remotely does not change the basic sale price calculation, but it can add costs and planning steps. Some non-resident sellers must appoint a fiscal representative. Your home bank may charge to receive or convert a large transfer, and exchange-rate movements can affect the amount you receive in another currency.

Ask the notaire which account can receive the proceeds and what documentation they will need. If you plan to convert euros after the sale, compare the full exchange cost, including the exchange rate and transfer fees. You may also need to report the sale in your country of tax residence. French tax paid on the sale does not automatically settle every tax obligation abroad; check the rules that apply where you live.

Expert Advice for Non-Resident Sellers in 2027

Selling from abroad means making local pricing and preparation decisions at a distance. A property-specific valuation, clear updates from anyone visiting the home and an early file for the notaire can help you stay in control and avoid preventable delays.

1. Set a Price Using Recent Local Sales

You can use completed sales of similar properties, not only current asking prices. Compare location, floor area, building type, condition and key features. A Paris average cannot account for street noise, a lift, a view or renovation needs.

If you don’t know how to implement it, you should work with a local real estate agent (opens in a new window). They will explain the comparable sales and any adjustments behind the valuation. If you are abroad, request recent photos or a video walkthrough and agree on how the agent will report viewing feedback and offers. This gives you local evidence to review before setting the price or responding to an offer.

2. Compare Selling As-Is With Targeted Improvements

Not every repair or renovation will return its cost in the sale price. Before authorizing work from abroad, request written quotes, photos of the issue and a clear timeline. For building work, check whether co-ownership approval is needed. Weigh the likely buyer benefit against the cost and any delay to the sale.

If the DPE rating is low, check that the report is still valid before ordering another one. Ask whether it may qualify for an updated label under the 2027 DPE calculation rules. A revised rating may help buyers assess the property, but the DPE alone does not set its sale price.

3. Choose a Mandate and Marketing Plan You Can Manage Remotely

Compare the agent’s fee, mandate length, exclusivity and marketing plan before signing. Ask how the agent will reach likely French and international buyers, manage viewings, qualify offers and send you regular updates.

Agree how quickly you need to respond to offers and who can approve a price change. A clear process helps avoid delays across time zones and keeps you involved in key decisions.

4. Prepare Documents Before Listing

Prepare these documents before the first viewings:

• Title deed and mortgage information
• Current property diagnostics
• Co-ownership records
• Identity documents and proof of tax residence
• Renovation invoices
• Company or co-owner records, if applicable

Ask the notaire whether your documents need translation or certification. If you cannot sign in person, confirm which form of procuration (power of attorney) you can use. Preparing the file early helps the notaire start checks once a buyer accepts your offer and spot missing or expired documents.

Paris Real Estate Market Trends Through 2030

Recent market signals can help you prepare, but no forecast can predict what one Paris property will sell for through 2030. Use this outlook to track buyer conditions, then set your asking price against recent comparable sales.

Latest 2026 Paris Market Indicators

The latest notaire figures point to a gradual, uneven recovery: sales increased across Île-de-France in Q2 2026, while prices remained broadly stable. Paris sales activity also rose. These figures offer context for sellers, not a price prediction.

Price Differences by Arrondissement, Street and Property

Paris prices can move differently from one street or building to the next. Location, condition, layout, light, floor, lift access and building finances all shape buyer interest. For a 2027 sale, recent comparable sales will be more useful than a citywide average.

DPE Rules and Their Effect on Buyer Demand

Energy ratings may influence buyers who plan to rent out a property. Rental restrictions for G-rated homes began in 2025; those for F-rated homes are scheduled for 2028 and E-rated homes for 2034. These rules restrict rental, not sale. From 1 January 2027, the DPE electricity conversion factor changes from 1.9 to 1.7. Some valid DPEs can receive an updated label through an ADEME attestation, without a new diagnostic visit.

Factors That May Shape Paris Prices Through 2030

Mortgage rates, buyer budgets, the number of homes for sale, renovation costs, and energy rules may all affect demand. Their impact will vary by property. Treat long-term forecasts as scenarios and plan around your likely buyer pool and a current, property-specific valuation.

Selling Your Property With Estate in Paris

Estate in Paris supports sellers from the first valuation discussion through to signing (opens in a new window). A dedicated adviser can guide you through the main stages of a Paris sale:

• Set a price and sale strategy: Review your property, its location and comparable sales to position it for likely buyers.
• Prepare the property and file: Discuss how to present the property, which diagnostics and documents to prepare, and whether targeted improvements may help.
• Choose a marketing approach: Reach French and international buyers, with a discreet or off-market approach considered where suitable.
• Manage viewings and offers: Coordinate buyer visits, assess interest and support negotiations on price and terms.
• Progress the sale to signing: Get guidance from one adviser as the notaire prepares the preliminary agreement and final deed.
• Coordinate from abroad: If you live outside France, arrange remote updates and viewing coordination, and confirm signing requirements with the notaire early.