Withholding tax on French rental income: instalments

How the instalment is calculated

Article 204 G of the CGI sets the basis: the amount of income “taxed under the progressive income tax scale in the last year for which the tax was assessed”. For rental income, the figure used is net income (after the 30% allowance under the micro-foncier (simplified regime), or after expenses under the régime réel (actual-expenses regime)), “less deductible rental losses”. A category in deficit is counted at zero: a rental loss does not create a negative instalment.

The rate applied is your taux de prélèvement à la source (withholding tax rate), recalculated every September on the basis of the spring tax return (service-public.gouv.fr, F34009). The BOFiP (official tax guidance) specifies the basis (BOI-IR-PAS-20-10-20-10):

• from January to August of year N, instalments are based “as a general rule” on income for N-2 (declared in May N-1) and on the old rate;
• from September to December, they are recalculated on income for N-1 (declared in May N) and on the new rate.

For a married couple or one in a PACS (civil partnership), rental income is joint income: it falls under the household rate, even though the individualised rate, now applied automatically to couples, applies to their personal income such as salaries (F34009).

Monthly or quarterly

By default, the instalment is taken “in twelfths no later than the 15th of each month” (CGI, art. 1663 C). You can opt for quarterly collection on 15 February, 15 May, 15 August and 15 November. The option must be exercised no later than 1 October of the year before the one in which it applies; it is managed in the “Gérer mon prélèvement à la source” (manage my withholding tax) area on impots.gouv.fr (2026 practical brochure, p. 70).

A change of bank account must be notified before the last day of the month to apply from the following month (F34009).

The first year of letting

Since the instalment is calculated on the last year assessed, rent received for the first time does not yet appear in it: no instalment is taken automatically in the year letting starts. Article 204 K of the CGI does, however, allow you to “voluntarily declare an instalment amount” for the year in which you start receiving the income, or the following year, in your online account.

Without a voluntary payment, the tax on this first rent is claimed when the balance is settled, after the following spring’s return. Service-public.gouv.fr sets out the timetable for the additional tax: up to €300, in one payment in September; above that, in four payments from September to December, on top of the current year’s instalments (F34009). A voluntary payment spreads this cost.

Adjusting or stopping instalments

Article 204 J of the CGI governs adjustment (modulation):

• upwards, freely, for example if your rents rise sharply;
• downwards, only if the withholding you estimate for the current year is “more than 5% lower” than the one that would apply without adjustment: sale of the property, void periods, major works deductible under the actual-expenses regime creating a déficit foncier (rental loss)…

The request is made online and is based on your own estimate of the year’s income. Too low an estimate will be caught up at the balance the following year, and may cost a surcharge: if the amount withheld turns out to be more than 10% lower than the amount calculated on actual income, a 10% surcharge applies to the difference, and its rate rises to half the relative shortfall when the shortfall exceeds 30% (CGI, art. 1729 G, 2). It does not apply if you can show that the estimate was made in good faith or that factors were hard to foresee at the date of the request (art. 1729 G, 3; BOI-IR-PAS-20-30-20-20).

If you stop receiving rental income, article 204 L lets you ask for the corresponding instalment to be stopped. On the next return, tick box 4BN (“Vous ne percevez plus de revenus fonciers”, you no longer receive rental income): your rental income for the year will then not be used to calculate subsequent instalments (2026 brochure, p. 157 and 342).

The annual return: forms 2042 and 2044

Withholding tax does not exempt you from filing a return every year (F34009):

• under the micro-foncier (gross rental income up to €15,000), the gross amount goes directly on line 4BE of form 2042, with no additional form;
• under the actual-expenses regime, the result is calculated on form 2044 (or 2044 spéciale for certain regimes), then carried over to lines 4BA to 4BD (F1991; 2026 brochure). See our guide on revenus fonciers et micro-foncier (rental income and the simplified regime).

The instalments paid are pre-filled on form 2042 K: line 8HW for income tax, line 8HX for social security charges. They are deducted from the tax and charges due for the year (2026 brochure, p. 321). Check them: an uncorrected discrepancy distorts the balance.

Foreign-source rental income giving entitlement to a tax credit equal to the French tax is also entered on line 4BK (micro) or 4BL (actual expenses), so that it is not subject to an instalment (2026 brochure).

Which professional to consult

Withholding tax is managed directly in your account on impots.gouv.fr; the service des impôts des particuliers (local tax office for individuals) answers calculation questions. If you sell the let property, the notaire (notary) calculates the capital gain, which is separate from rental income, and you can then adjust or stop your instalments. If you are financing a new rental investment, a courtier en crédit (mortgage broker) builds the tax instalments into your budget, and the agent immobilier (estate agent) estimates the expected rents.