Tool
What selling a French property costs
On resale two taxes stack and two allowance clocks run in parallel: twenty-two years for one, thirty for the other. And the rate changes with your social security status.
The tax, line by line
- Gross capital gain
- Income tax allowance
- Social levies allowance
- Income tax (19%)
- Social levies
- High-gain surcharge
- Total due
- Net capital gain
Indicative estimate on 2026 scales, excluding special cases (main home, first disposal, specific exemptions). The filing and, where required, the accredited tax representative are handled by the notary. Nothing is sent to a server, everything is computed in your browser.
The two clocks to follow
Income tax hits the gain at 19%, with an allowance of 6% a year from the sixth to the twenty-first year, then 4% in the twenty-second: at twenty-two years of ownership it falls to zero.
Social levies follow a slower calendar: 1.65% a year from the sixth to the twenty-first year, 1.60% in the twenty-second, then 9% a year up to the thirtieth. Full exemption only arrives at thirty years.
The social rate depends on your affiliation: 17.2% under the general regime, but a 7.5% solidarity levy for a non-resident affiliated to a social security scheme of the European Economic Area or Switzerland. On a large gain, the difference runs into tens of thousands of euros.
Frequently asked questions
Does a non-resident pay more than a resident?
Not on income tax, which stays at 19%. The difference is in the social levies: 7.5% for a non-resident affiliated to a social security scheme of the EEA or Switzerland, 17.2% otherwise. A non-resident must, however, appoint an accredited tax representative above certain thresholds.
After how many years is the gain exempt?
Twenty-two years for income tax, thirty years for social levies. In between, the gain remains subject to social levies alone, with an allowance that grows every year.
What does the 15% flat works allowance cover?
It applies without receipts beyond five years of ownership and replaces actual works. If your actual works, invoiced by a company, exceed that flat allowance, use those instead: they reduce the taxable gain by that much.
Does it apply to a main home?
No: the sale of a main home is exempt. This calculator is aimed at second homes and rental property, which is almost every property held by a non-resident.
