French Real Estate Capital Gains Tax Calculator 2025
🏠 Free ToolEstimate the taxation of your French property capital gain with holding-period allowances, 19% income tax, 17.2% social levies, and the works allowance. See net gain after taxes.
| Item | Amount |
|---|---|
| Adjusted Purchase Price | €230,000 |
| including works allowance | €30,000 |
| Gross Capital Gain | €90,000 |
| Taxable CG for IR (after allowance 30.00%) | €63,000.00 |
| Taxable CG for Social Levies (after allowance 8.25%) | €82,575.00 |
| Income Tax (19%) | €11,970.00 |
| Social Levies (17.2%) | €14,202.90 |
| High CG Surtax | €1,260.00 |
| Total Taxes and Social Levies | €27,432.90 |
How it Works
French real estate capital gains tax applies to the difference between the sale price and the acquisition cost of a property. It is subject to a specific tax regime combining a flat income tax rate of 19% and social levies at 17.2%, for a combined rate potentially reaching 36.2%.
The French system provides progressive holding-period allowances that reduce the taxable base. For income tax, the allowance reaches 6% per year of ownership from year 6 to 21, then 4% for year 22, resulting in full exemption after 22 years. For social levies, the pace is slower with full exemption achieved after 30 years.
The acquisition price can be increased by actual or flat-rate costs. The 15% works allowance is particularly advantageous: it applies without receipts for any property held for more than 5 years, mechanically reducing the taxable gain.
Our simulator integrates all these mechanisms and lets you instantly calculate the income tax, social levies, and net capital gain you receive after selling a property in France.
Frequently Asked Questions
How is French real estate capital gains tax calculated?
The gross gain is the difference between the sale price and the purchase price plus costs (including a 15% works allowance after 5 years). It is then reduced by holding-period allowances and taxed at 19% (income tax) plus 17.2% (social levies).
After how many years is the gain fully exempt?
Full income tax exemption is reached after 22 years of ownership. Full social levies exemption is reached after 30 years. The primary residence is exempt immediately, regardless of holding period.
How do holding-period allowances work?
For income tax: 6% per year from year 6 to 21, then 4% for year 22 (full exemption). For social levies: 1.65% per year from year 6 to 21, 1.60% for year 22, then 9% per year from year 23 to 30.
What is the 15% works allowance?
If the property has been held for more than 5 years, the seller can increase the purchase price by 15% for works, without any receipts. This mechanically reduces the taxable gain.
Is there a surtax on high capital gains?
Yes, a surtax applies when the taxable capital gain exceeds €50,000. Its rate ranges from 2% to 6% depending on the gain amount.