📊 French Property Capital Gains Tax Calculator
Estimate the tax due on the capital gain when selling property in France (plus-value immobilière): holding-period allowances, 19% income tax, 17.2% social charges, surtax and main residence exemption.
🏠 Purchase
💰 Sale
⚙️ Situation
📈 Tax Estimate
Detailed Calculation
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About the French Property Capital Gains Tax Calculator
This calculator estimates the tax paid by an individual French tax resident on the capital gain from selling property in France (plus-value immobilière, article 150 U et seq. of the French tax code), using the rules in force in 2026. The tax is collected by the notary when the sale is completed.
Key Features
- Adjusted Purchase Price: actual purchase costs or a flat 7.5%, actual works or a flat 15% after 5 years, and add-back of LMNP depreciation.
- Holding-Period Allowances: calculated separately for income tax and for social charges.
- 2026 Rates: 19% income tax and 17.2% social charges (property gains are not affected by the 2026 CSG increase).
- Surtax: from 2% to 6% when the taxable gain exceeds €50,000, with the official smoothing.
- Main Residence: full exemption.
- Net Proceeds: what you keep after selling costs and tax.
Common Use Cases
- Preparing a Sale: know the tax before setting your price.
- Timing: see the effect of one more year of ownership.
- Rental Investment: estimate the tax on reselling an unfurnished or furnished rental.
- Second Home: measure the income tax and social charges due.
- Compare: actual costs and works versus the flat rates.
How to Use the Tool
- Purchase: enter the purchase price and date, then actual costs and works or tick the flat rates.
- Sale: enter the sale price and date, selling costs and, for LMNP, the depreciation deducted.
- Situation: say whether the property is your main residence.
- Results: review the gain, allowances, detailed tax and net proceeds.
- Optimize: try another sale date to see the effect of the allowances.
Tips & Best Practices
- Flat Works Allowance: 15% of the purchase price without receipts, only if the property has been held for more than 5 years.
- Flat Purchase Costs: 7.5% of the price, for purchases only (not gifts or inheritances).
- Full Exemption: after 22 years for income tax and 30 years for social charges.
- Other Exemptions: sale price of €15,000 or less, first sale of a home other than the main residence with reinvestment, some low-income retirees… not handled here.
- Joint Ownership: the surtax threshold applies per seller; enter your share for a closer estimate.
Privacy & Security
All calculations are performed entirely in your browser. No data is transmitted to any server, stored or shared.
💡 How French Property Capital Gains Are Taxed
Gross Gain: (sale price − selling costs) − (purchase price + purchase costs + works − LMNP depreciation).
Income Tax Allowance: 6% per year of ownership from year 6 to year 21, 4% in year 22: exempt after 22 years.
Social Charges Allowance: 1.65% per year from year 6 to year 21, 1.60% in year 22, then 9% per year from year 23 to year 30: exempt after 30 years.
Rates: 19% income tax + 17.2% social charges, plus a 2% to 6% surtax when the gain taxable to income tax exceeds €50,000.
Holding Period: counted in 12-month periods from the purchase date.
Note: This is an estimate for an individual French tax resident. Building land, non-residents, gifts/inheritances and special cases may follow other rules: have the calculation checked by your notary.