Property Capital Gains Tax Calculator for France

Calculate net taxable property capital gains, progressive holding duration allowances, and total tax liability.

French property capital gains tax: allowances and surtax

In France, the gain on a property other than your main home is taxed at 19% income tax plus 17.2% social levies, after holding-period allowances that remove income tax after 22 years and social levies after 30 years. A 2% to 6% surtax applies when the taxable gain exceeds €50,000.

How the tool works

  1. Adjusted sale price = sale price − costs borne by the seller.
  2. Adjusted purchase price = purchase price + acquisition costs (7.5% flat rate or actual) + works (15% flat rate once the holding period entered exceeds 5 years, or invoices).
  3. Income tax allowance: 6% a year from year 6 to year 21, 4% in year 22. Social levy allowance: 1.65% a year from year 6 to 21, 1.60% in year 22, 9% a year from year 23 to 30.
  4. Tax = income tax base × 19% + social levy base × 17.2% + surtax (2% to 6% of the income tax base above €50,000, with the statutory smoothing in the €10,000 above each threshold: €850 for a €55,000 base).

Default example

Bought for €220,000, sold for €380,000 with €3,000 of costs, held 9 years, flat rates used. Adjusted purchase price: €269,500. Gross gain: €107,500. After a 24% allowance the income tax base is €81,700, giving €15,523; after 6.6% the social levy base is €100,405, giving €17,270. Surtax: 2% × €81,700 = €1,634. Total: €34,427, leaving €342,573 before repaying any loan.

Limits

  • Only the main-home exemption is handled; reinvestment exemptions and the add-back of LMNP depreciation are not.
  • These are French rules; the result is an estimate and the notary performs the official calculation.

Sources and dates: rates, allowances and flat rates, French General Tax Code articles 150 U to 150 VH and 200 B, service-public sheet F10864 (checked 15 April 2026); surtax under article 1609 nonies G; social levies kept at 17.2% on property gains, outside the 2026 increase (checked 14/10/2026)

Frequently Asked Questions

After how many years is a French property gain tax-free?

The 19% income tax disappears after 22 years of ownership and the 17.2% social levies after 30 years. In between, only social levies remain, on a base reduced by 9% for each year beyond the 22nd.

Can I use the 15% flat rate for works without invoices?

Yes, if you have owned the property for more than 5 years: the purchase price is then increased by 15% with no receipts. Acquisition costs can likewise be counted at 7.5% of the purchase price instead of actual costs.

How is the surtax on gains above €50,000 calculated?

It applies to the taxable gain after the income tax allowance: 2% up to €100,000, then 3, 4, 5 and 6% in €50,000 bands. The law smooths the rate in the €10,000 above each threshold, and the simulator applies this: for €55,000, 2% × 55,000 − (60,000 − 55,000) ÷ 20 = €850.

Does the 2026 CSG increase apply to property capital gains?

No. Social levies on property capital gains stay at 17.2%. The 18.6% rate introduced by the 2026 Social Security Financing Act targets furnished rental income and investment income from securities, among others.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.