Tools — Disposal
Capital gains tax on French property sales
When you sell French property, any gain above the purchase price is subject to both income tax (19%) and social charges (17.2% — or 7.5% for EU/EEA sellers under treaty). Taper relief reduces the taxable gain after five years of ownership, with full exemption after 22 years for income tax and 30 years for social charges.
Calculator
Your disposal
Estimate
Net tax liability
Total tax due
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- Gross gain
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- Income-tax base (after taper)
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- Social-charges base (after taper)
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- Income tax (19%)
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- Social charges
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Taper relief schedule
- · Years 1 – 5: no reduction
- · Years 6 – 21: 6% per year (income tax portion)
- · Year 22: 4% — full income-tax exemption
- · Years 6 – 21: 1.65% per year (social charges); 1.60% in year 22; 9% per year thereafter, full exemption after year 30
FAQ
Frequently asked
My principal residence is in France — am I exempt from capital gains tax on its sale? +
Yes, provided it is your primary residence (résidence principale) at the date of sale. The exemption is not available for second homes or investment properties.
I am a non-EU resident. Does a different rate apply? +
Non-EU/EEA sellers are generally subject to 19% income tax plus 17.2% social charges, for a combined headline rate of 36.2% before taper relief. A French tax representative (représentant fiscal) is required for sales above €150,000 by non-EU sellers.
What costs can I add to the purchase price to reduce my gain? +
Notary fees at acquisition, documented improvement works (travaux), and certain selling costs (agent commission, diagnostics) reduce the taxable gain. Improvement works must be documented by invoices from registered contractors.
For a pre-disposal valuation supporting your tax filing —
Commission a disposal valuation →