French property capital-gains calculator
Compute the tax on your property capital gain with holding-period allowances — exempt after 22 years (income tax) and 30 (social levies).
2026 rules — verified on September 3, 20269 sourced test cases — re-read on September 3, 2026Free, no account
This content is part of the path: Selling a property and reporting the gain· Step 2 of 4· Next step: Sworn statement of main residence: free template
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How this calculation is made
- The purchase price is first adjusted: acquisition costs are added — the actual, documented amount or a flat 7.5% of the purchase price — together with works — the actual amount documented by contractor invoices, or a flat 15% of the purchase price if the property has been held for more than five years.
- The gross gain is the difference between the sale price, less the costs borne by the seller, and that adjusted purchase price. If it is negative, the sale produces a loss: no tax is due and nothing can be carried forward.
- A holding-period allowance then reduces the taxable base, on two separate schedules. For income tax: 6% per year from the 6th to the 21st year, then 4% in the 22nd year — a full exemption at the end of the 22nd year. For social levies: 1.65% per year from the 6th to the 21st year, 1.60% in the 22nd, then 9% per year from the 23rd to the 30th — a full exemption at the end of the 30th year.
- Income tax is charged at 19% on the gain after its own allowance; social levies at 17.2% on the gain after theirs. Each base is rounded to the cent before the rate is applied, which explains the one-cent differences a calculation in whole euros would produce.
- The net gain after tax is the gross gain less the total tax charge. When the gain taxable to income tax exceeds €50,000, an additional tax of 2% to 6% applies: it is not computed here — a warning flags it, and the report shows where your gain stands against that threshold.
Worked example verified against the official source
Détention de 10 ans — cinq points de cadence sur chaque assiette
A property bought for €200,000 and sold for €300,000 after ten full years of ownership, flat-rate acquisition costs, no works. The expected value was worked out by hand from the official text and then checked against the engine — never the other way round: if the engine drifted by a single cent, the test suite would fail and the page would not be published.
Case inputs
- Sale price (€)
- €300,000.00
- This is my primary residence
- no
- Seller's sale costs (€)
- €0.00
- Purchase price (€)
- €200,000.00
- Acquisition costs
- 7.5% flat rate of purchase price
- Works
- No works
- Full years of ownership
- 10 years
Expected result — reproduced to the cent by the engine
- Net gain after taxes
- €60,281.15
- Adjusted purchase price (costs + works)
- €215,000.00
- Gross gain
- €85,000.00
- Capital-gains tax (19%)
- €11,305.00
- Social levies (17.2%)
- €13,413.85
- Total taxation
- €24,718.85
- Holding allowance (income tax)
- 30 %
- Holding allowance (social levies)
- 8,25 %
Derivation, in the source’s own terms (in French)
Prix corrigé = 200 000 + 15 000 = 215 000 € ; plus-value = 85 000 €. Dix ans de détention ouvrent cinq années de cadence (6e à 10e) : abattement d'impôt 5 × 6 = 30 %, abattement de prélèvements sociaux 5 × 1,65 = 8,25 %. Impôt = 85 000 × 70 % × 19 % = 11 305 € ; prélèvements = 85 000 × 91,75 % × 17,2 % = 13 413,85 € ; total 24 718,85 €, net vendeur 60 281,15 €. L'assiette d'impôt de 59 500 € dépasse 50 000 €, d'où l'avertissement sur la surtaxe non modélisée.
Source
service-public.gouv.fr — F10864 — re-read on September 3, 2026
Rule cited : CGI art. 200 B — plus-value nette imposée au taux de 19 %, majorée des prélèvements sociaux au taux de 17,2 %, chacun sur son assiette après abattement propre
Glossary
- Gross gain
- Difference between the sale price, less the seller's costs, and the purchase price adjusted for acquisition costs and works. This is the base before any holding-period allowance.
- Adjusted purchase price
- Purchase price increased by acquisition costs — actual or a flat 7.5% — and works — actual or a flat 15%. The higher it is, the smaller the gross gain.
- Holding-period allowance
- Reduction of the taxable base that grows each year from the sixth year of ownership, on two separate schedules: one for income tax (exempt at 22 years), the other for social levies (exempt at 30 years).
- Social levies
- The set of contributions due on investment income (CSG, CRDS, solidarity levy), at a combined rate of 17.2% applied to the gain after its own allowance.
- Form 2048-IMM
- The return by which the notary declares the property gain and pays the corresponding tax to the land registry office at the time of the sale. The seller does not fill it in.
- Tax on large gains
- Additional tax of 2% to 6% due when the gain taxable to income tax exceeds €50,000, computed by bands (CGI art. 1609 nonies G). Flagged by this calculator, not computed.
Sources and assumptions
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « La plus-value immobilière, après déduction du ou des abattements, est imposée à l’impôt sur le revenu au taux de 19 %. »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Vous devez payer des prélèvements sociaux au taux de 17,2 %. »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Frais d’acquisition (droits d’enregistrement, frais de notaire) pour leur montant réel justifié ou pour un montant forfaitaire de 7,5 % du prix d’achat »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Dépenses de travaux (construction, reconstruction, agrandissement, amélioration) sous conditions pour leur montant réel justifié ou pour un forfait de 15 % du prix d’achat, si le bien est détenu depuis plus de 5 ans »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Abattement pour durée de détention, impôt sur le revenu — « De la 6e à la 21e année : 6 % » »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Abattement pour durée de détention, impôt sur le revenu — « 22e année révolue : 4 % » »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Abattement pour durée de détention, prélèvements sociaux — « De la 6e à la 21e année : 1,65 % » »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Abattement pour durée de détention, prélèvements sociaux — « 22e année révolue : 1,6 % » »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Abattement pour durée de détention, prélèvements sociaux — « Au-delà de la 22e année : 9 % » »
- service-public.gouv.fr — F10864 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Une taxe supplémentaire s’applique en cas de plus-value imposable supérieure à 50 000 €. Le taux varie de 2 % à 6 %. »
Calculation assumptions
- The 2-6% surcharge on taxable gains above €50,000 is not computed (a warning is shown when it applies).
- Allowances count FULL years of ownership.
- Special exemptions excluded (first sale, modest retirees, expropriation, price < €15,000…).
- The “wait N more years” scenarios assume an unchanged sale price and costs: they isolate the effect of holding duration, not of the market.
Frequently asked questions about this calculation
Am I exempt if I sell my main home?
Yes, in full and whatever the holding period, provided the property is your main residence on the day of the sale (CGI art. 150 U II 1°). Tick the corresponding box: the calculator then shows a nil tax charge and the cost details no longer affect the result.
When does a property gain become fully exempt?
Income tax ends after the 22nd year of ownership; social levies after the 30th. Between 22 and 30 years only the social levies remain due, on a base that shrinks by 9 points each additional year. The report puts a figure on what you would gain by waiting for each of these two milestones.
Can I combine the 15% works allowance with actual works?
No: it is one or the other. The 15% flat rate on the purchase price applies without documents once the property has been held for more than five years, even if no works were done. Actual amounts require contractor invoices and exclude expenses already deducted from rental income; they are only worth claiming if they exceed the flat rate.
Who pays the tax on the gain, and when?
The notary computes the gain, files form 2048-IMM and pays the tax to the land registry office at the time of the sale: you have nothing to advance or declare at that stage. You then report the gain on your income tax return the following year.
Why is the surtax on large gains not calculated?
The tax on gains above €50,000 follows a progressive schedule with a smoothing mechanism at the entry of each band. This calculator flags when it applies and shows where your taxable gain stands against the threshold; the surtax itself calls for a dedicated computation, which is not claimed here.
Do these rules apply to a property company (SCI) or a non-resident?
This calculator applies the regime for individuals who are French tax residents. For an SCI subject to income tax, that regime applies to each partner in proportion to their shares. For a non-resident, social levies depend on which social security scheme you belong to: the result shown does not apply without checking.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.