Non-residents: social charges and posted workers
Posted workers may under certain conditions benefit from total or partial income tax exemption for their salary
Non-residents are usually subject to French social charges on their French property income (rents, capital gains…) at 17.2% (as of income from 2025, this has risen to 18.6% for non-professional furnished rental income). Note that the CSG element does not give rise to a possible deduction from overall French income as it does for residents.
Non-residents living in the EU/EEA or Switzerland are exempt from CSG and CRDS on property income and only pay prélèvement de solidarité at 7.5%.
This rule has been confirmed as still applying to UK residents post Brexit as France has agreed that the two Brexit deals maintain similar social security coordination arrangements with the UK.
If applicable, when you declare your income, cross box 8SH on the 2042C form to confirm having healthcare from a relevant country and thus not being a burden on French social security.
The form wording confirms that this relates to being attached to a social security regime in the EU, EEA, Switzerland and the UK.
Posted workers
Note that posted workers (travailleurs détachés), who remain fiscally domiciled in France but are sent by their employer to work in another EU/EEA country may under certain conditions benefit from total or partial income tax exemption for their salary. If this applies to you seek advice on your personal situation. Postings to the UK are still possible post-Brexit.