Tax Office for Non-Residents (SIPNR): Practical Guide 2026

When you live abroad and receive French-source income — rent from an apartment, a retirement pension, or real estate capital gains — a single point of contact centralizes all procedures: the Service des Impôts des Particuliers Non-Résidents (SIPNR). This is what is commonly known as the tax office for non-residents.

This guide explains precisely how this service works: who it is for, how to obtain your tax number in the first year, which tax-specific rules apply (minimum rate 20% / 30%, option for the average rate, international treaties), and which documents to request to complete a mortgage application. For details on the rates and allowances applicable to rental income, see our guide on taxation of rental income for non-residents.

The SIPNR: a one-stop desk for almost all non-residents

The SIPNR is centralized in Noisy-le-Grand. This single service handles all tax files for non-resident taxpayers who receive French-source income. It is the office that receives returns, calculates the tax, collects payments, issues certificates, and answers questions.

In practical terms, the SIPNR is the competent contact in almost all cases, notably for:

• Rental income: rent from property located in France (unfurnished or furnished via LMNP).

• Pensions and retirement income of French source received abroad.

• Salaries linked to an activity that remains taxable in France after expatriation.

• Real estate capital gains on the sale of property located in France.

• Investment income of French source not subject to the liberating withholding tax.

When it is not the SIPNR

Three special cases fall outside the SIPNR's jurisdiction:

✅ Good to know: if you have any doubt about the competent office, the simplest reflex is to use the contact form on impots.gouv.fr by selecting "non-resident" — you will be routed to the right contact automatically.

SIPNR contact details

• Address: 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex

• Phone: +33 1 72 95 20 42 (Monday-Friday, 9 a.m.-4 p.m. Paris time)

• Email: via the secure messaging system in your impots.gouv.fr account

• Website: impots.gouv.fr/particulier/questions/non-resident-comment-payer-mon-impot

First return: create your French tax identity

In the first year, everything starts with the paper return. You do not yet have a 13-digit SPI tax number — it will be assigned by the SIPNR when your first return is received. As long as you do not have it, you cannot create an online account.

The correct procedure to obtain a tax number

There are two ways:

1. Standard route: send a standard paper return on form 2042 (and any useful attachments) to the SIPNR. On receipt, the tax administration assigns you an SPI tax number and sends back an identification letter allowing you to activate your online account.

2. Early route: if you need the number before filing the return (typically for a mortgage application), make an explicit request via the contact form on impots.gouv.fr → "I am non-resident" → "Request to create a tax number".

⚠️ Warning: the 13-digit SPI tax number follows you for life. Keep it in a safe place — it will be requested again for every procedure, and it appears on all your tax assessments.

Forms to know

Activate your online account

Once you have your tax number, you can create your Personal Account on impots.gouv.fr. Starting in the second year, the entire process goes online: filing, payment, access to tax documents, and secure messaging with the SIPNR.

💡 Key takeaway: the online account is the management tool for non-resident taxation. Everything is centralized there — it should be activated as soon as possible in the first year to avoid paper correspondence, which adds 4 to 6 weeks to processing times.

Annual tax calendar for non-residents (2026)

The calendar generally remains aligned with that of residents, with a few adjustments linked to the geographical zone.

⚠️ Penalties: late filing results in a surcharge of 10% (increased to 20% after formal notice, 40% in case of no response). Late payment also triggers a 10% surcharge, plus late-payment interest at 0.20%/month.

Tax specifics non-residents must master

Non-resident taxation does not follow the standard progressive scale. Three mechanisms structure the taxation of your French income.

Minimum rate 20% / 30%

Your French-source income is taxed at a minimum rate, set by Article 197 A of the French General Tax Code:

This minimum applies unless the standard progressive scale results in a higher tax — in which case that higher tax prevails.

Option for the average rate: the #1 optimization lever

If the taxation of your worldwide income under the French scale would be lower than the minimum rate, you can request application of the average rate. This is the most powerful option for reducing your tax bill.

How it works:

1. You declare all of your worldwide income (French + foreign) for information purposes on form 2042.

2. The tax administration calculates the rate that would apply if all of that income were taxed in France under the progressive scale.

3. If this average rate is lower than 20% (or 30%), it replaces the minimum rate for your French income.

A typical case where the average rate is better: a retiree in Portugal with a small French pension + modest local income. Under the overall progressive scale, the rate often comes out at 8-12% — well below the 20% minimum.

To dig into the exact calculation for your situation, see our guide on rental income for non-residents.

Social contributions: the EU / non-EU dividing line

• Resident in the EU, EEA or Switzerland: exempt from CSG/CRDS (17.2%), with only a 7.5% solidarity levy applying to investment income.

• Resident outside the EU/EEA (USA, UK, Singapore, Dubai, Hong Kong…) : full 17.2% social contributions on rental income and capital gains.

This is a major difference that can affect the net profitability of a rental investment by several points.

Income in foreign currencies: conversion and documentation

All income you report must be converted into euros. BOFiP allows two methods:

• Exchange rate on the date received: precise but heavy to document.

• Annual average exchange rate published by the Banque de France: pragmatic, accepted in most cases.

Always keep the supporting documents (rate used, calculation, source) for 3 years — the standard limitation period in tax matters.

Tax credits and reductions: what remains available

Most tax benefits assume a tax domicile in France and do not apply to non-residents (childcare, home employment, donations, etc.). The following remain available under conditions:

• Old Denormandie scheme (tax reduction over 6/9/12 years, up to 21% of the price over 12 years), usable within the limit of the French tax due.

• Tax credit provided by treaty (notably the Franco-American treaty, to avoid double taxation).

• "Schumacker" non-resident status for those whose >75% of worldwide income comes from France: allows access to certain benefits reserved for residents.

Tax treaties: avoiding double taxation

France has signed nearly 130 bilateral tax treaties. These treaties decide, for each type of income, which country has the right to tax it and how to avoid the same income being taxed twice.

The near-universal principle for real estate is: income from real property is taxed in the country where the property is located. Your French rent will therefore always be taxed in France. Depending on the applicable treaty, your country of residence may:

• Exempt this income (the "effective rate" method — example: the Franco-Swiss treaty) ;

• Or also tax it but grant a tax credit equal to the French tax paid (example: the Franco-American treaty).

The full list of treaties and their texts are published on BOFiP. Before investing, checking the applicable treaty is non-negotiable.

Tax documents to request (and why)

For a real estate project financed by a mortgage, the bank will systematically request three tax documents. All can be downloaded from your impots.gouv.fr account in just a few clicks.

✅ Good to know: the bank does not rely only on the tax notices. It also checks the consistency between the income declared in France, the employment contract income abroad, and the bank statements. A file in which these three sources tell the same story goes through without a hitch. This is one of the key points explained in our expatriate mortgage guide.

Special cases: SCI, capital gains, IFI, tax representative

Investing through an SCI

An SCI holding property in France must file an annual 2072 return (results), even if it is tax transparent. Each non-resident partner then reports their share of rental income on their personal 2042 return.

An SCI taxed under income tax remains tax transparent — your shares follow the non-resident rules (20% rate, social contributions depending on EU / non-EU). An SCI subject to corporate tax changes everything: the company is taxed at corporate tax (15% then 25%), but the distribution of profits triggers a second layer of taxation. For the full comparison, see our guide to SCI for expatriates.

Real estate capital gains

When a non-resident sells a property located in France:

• Flat tax of 19% on the net capital gain + 17.2% social contributions (or 7.5% in the EU/EEA/Switzerland).

• Progressive allowances based on holding period: full exemption from income tax after 22 years, full exemption from social contributions after 30 years.

• Additional surtax above €50,000 of capital gain (2 to 6%).

• The return is handled by the notary at the time of the sale (form 2048-IMM), not by the SIPNR.

Accredited tax representative

For the sale of real estate by a non-resident outside the EU/EEA above a certain price, appointing an accredited tax representative (Article 244 bis A of the French General Tax Code) is mandatory. Usual cost: 0.4 to 1% of the sale price. An exemption exists for sales under €150,000 or for property held for more than 30 years.

IFI (Real Estate Wealth Tax)

IFI applies to non-residents as soon as their net French real estate assets exceed €1.3 million on January 1. Progressive scale from 0.5% to 1.5%, return included in the 2042 via form 2042-IFI. Debts incurred for the acquisition are deductible.

Conclusion

The SIPNR is anything but opaque: it is a structured one-stop desk, designed to remotely manage the taxation of almost all non-residents. Once the first return has been filed and the tax number assigned, everything else is handled from the online account, wherever you live.

Three reflexes to keep in mind:

1. File your first return on paper form 2042 as soon as you receive French-source income in your first year — that is what triggers the assignment of the tax number.

2. Systematically study the option for the average rate: it is the most powerful optimization lever for a non-resident with moderate income.

3. Keep and know how to produce your French tax assessments — these are the documents that unlock bank financing.

For a real estate investment project in France, taxation is not handled after the fact: it is set from the first euro committed. At Invexa, we systematically coordinate the tax dimension with the financing structure — analysis of the optimal regime (LMNP, actual regime, SCI), mortgage application structuring, and liaison with a tax specialist if needed.

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