France property capital gains (plus-value immobilière) calculator
The 19% tax, the 17.2% social charges and the surcharge on high capital gains, with allowances and exemptions.
Tax and social charges on the capital gain
€22,349.83
on a gross capital gain of €74,600.00: 30% of the capital gain
- Capital gain of €74,600.00
- Holding: 10 years
- Tax €9,921.80 + social charges €11,772.63
You sell for €380,000.00 and you pay €11,400.00 of selling costs: the disposal price is €368,600.00. The acquisition price used, with costs and works, is €294,000.00. The gross capital gain is €74,600.00. After 10 years of holding, the allowance is 30% for income tax and 8.25% for social charges. The 19% tax is €9,921.80, the 17.2% social charges are €11,772.63, plus €655.40 of surcharge on high capital gains: €22,349.83 in total.
You have nothing to calculate yourself: the notary prepares the declaration, calculates the tax and pays it to the land publicity service, based on the sale price. The capital gain is then reported on your income tax return (Service Public).
- A surcharge of 2% to 6% applies as soon as a seller’s taxable capital gain exceeds €50,000: the notary calculates it with form 2048-IMM-SD.
- Without receipts, the calculation applies the flat rates of 7.5% for acquisition costs and, beyond 5 years, 15% for works: with higher actual costs, the capital gain goes down.
What becomes of the capital gain
- For you€52,25070%
- Income tax€9,92213%
- Social charges€11,77316%
- Surcharge€6551%
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
Show the detailsHide the details
| Sale price | €380,000.00 | |
|---|---|---|
| − | Selling costs you paywith receipts | €11,400.00 |
| = | Disposal price | €368,600.00 |
| − | Acquisition pricepurchase price €240,000.00 + acquisition costs €18,000.00 (7.5% flat rate) + works €36,000.00 (15% flat rate) | €294,000.00 |
| = | Gross capital gain | €74,600.00 |
| Capital gain subject to income taxallowance of 30%, after 10 years of holding | €52,220.00 | |
| Capital gain subject to social chargesallowance of 8.25% | €68,445.50 | |
| × | Income tax19% rate | €9,921.80 |
| + | Social charges17.2% rate | €11,772.63 |
| + | Surcharge on high capital gainstaxable capital gain of €52,220.00 per seller, above €50,000 | €655.40 |
| = | Tax and social charges on the capital gain | €22,349.83 |
How it works
- The gross capital gain is the difference between the disposal price and the acquisition price. The disposal price is the price in the deed, minus the selling costs you pay with receipts: agency fees, mandatory surveys, mortgage release costs. The acquisition price is the purchase price, plus acquisition costs (actual, or a flat rate of 7.5% of the price), plus works (actual, or a flat rate of 15% of the price if the property has been held for more than 5 years). The calculation uses the more favorable (BOFiP, BOI-RFPI-PVI-20-10-10 and 20-20).
- A holding-period allowance then applies, in complete years counted from date to date since the deed of purchase. For income tax: 6% a year from the 6th to the 21st year and 4% in the 22nd, which is a full exemption after 22 years. For social charges: 1.65% a year from the 6th to the 21st year, 1.60% in the 22nd and 9% a year from the 23rd to the 30th, which is an exemption after 30 years. The main residence is exempt with no holding condition, and the first sale of another property is exempt in proportion to the price reinvested in the main residence within 24 months.
- The capital gain subject to income tax is taxed at 19%; the one for social charges, at 17.2%. A surcharge of 2% to 6% is added if a seller’s taxable capital gain exceeds €50,000: its scale smooths the step, for example €2,442 for a €103,400 capital gain (BOFiP, BOI-RFPI-TPVIE-20). The threshold is measured per seller: for a married couple selling a joint property, each has their half.
Worked example
Sale at €380,000 with €11,400 of costs: disposal price €368,600. Purchase at €240,000 on June 15, 2016, without receipts: 7.5% flat rate (€18,000) and 15% flat rate (€36,000), acquisition price €294,000. Gross capital gain €74,600. Sale on October 20, 2026, that is 10 years of holding: 30% allowance for income tax (base €52,220, tax €9,921.80) and 8.25% for social charges (base €68,445.50, charges €11,772.63). The taxable capital gain exceeds €50,000: surcharge of €655.40. Total €22,349.83. With two sellers with equal shares, each stays under €50,000 and the surcharge disappears.
Sources
- Service Public: income tax, property capital gains (F10864, checked April 15, 2026) (in French)
- BOFiP: determining the gross capital gain, disposal price (BOI-RFPI-PVI-20-10-10) (in French)
- BOFiP: increase of the acquisition price, 7.5% and 15% flat rates (BOI-RFPI-PVI-20-10-20-20) (in French)
- BOFiP: determining the taxable capital gain, holding-period allowance (BOI-RFPI-PVI-20-20-20) (in French)
- BOFiP: surcharge on high property capital gains, calculation rules (BOI-RFPI-TPVIE-20) (in French)
- BOFiP: exemption of the first sale of a property other than the main residence (BOI-RFPI-PVI-10-40-30) (in French)
Text checked on October 6, 2026
Good to know
- This is an estimate of the property capital gain of an individual who is tax resident in France, with the 2026 rules. The exact amount is the one the notary calculates on the day of the sale, which may take into account cases this page does not know.
- Property received by gift or inheritance has a different acquisition price (the value used for duties), and building land is taxed in a particular way. This page is made for a purchased property.
- Other exemptions exist, under conditions: an old-age pension or inclusion mobility card with a limited reference tax income, residence in a care home (Ehpad), sale to a social housing body, a sale price of €15,000 or less. The Service Public page details them.
- The exceptional allowances of 70% or 60% for the demolition and rebuilding of collective housing are not taken into account, nor is the depreciation deducted if the home was let furnished.
- If you are a non-resident, the capital gain is taxed under the same conditions, but a tax representative is needed in most cases.
- The 15% flat rate for works only applies if you have held the property for more than 5 years, and it cannot be combined with actual works: the calculation takes the more favorable.
Frequently asked questions
How much tax is paid on the capital gain from selling a property?
The taxable capital gain, after the holding-period allowance, is taxed at 19% for income tax and 17.2% for social charges, that is 36.2% with no allowance. A surcharge of 2% to 6% is added above €50,000 of taxable capital gain per seller (Service Public).
After how many years do you stop paying anything?
No more income tax after 22 years of holding, and no more social charges after 30 years. The main residence is exempt from day one.
How is the holding period counted?
In complete twelve-month years, from the date of the deed of purchase to the date of the deed of sale (BOFiP, BOI-RFPI-PVI-20-20-20). The allowance starts in the 6th year of holding.
Do I need invoices for the works?
To deduct actual works, yes. Without invoices, if you have held the property for more than 5 years, a flat rate of 15% of the purchase price applies. For acquisition costs, the flat rate is 7.5% of the price.
Who calculates and pays the tax?
The notary handling the sale calculates the taxable capital gain, prepares the declaration and pays the tax to the land publicity service. You then report it on your income tax return (Service Public).