Who pays, and on exactly what base

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Standard acquisition costs allowance — 7,5 % of the purchase price, no receipts needed
  service-public.gouv.fr · 2026 rules
• Standard works allowance beyond five years of ownership — 15 % of the purchase price, no receipts needed
  service-public.gouv.fr · 2026 rules

Contents linked from this module

• Property gains calculator

  Run Farid's sale or your own: increased base, holding-period reliefs and any surcharge on larger gains.

• Reporting French property income

  If the property was let: flat-rate scheme or actual costs, deductible works and losses, which determine what can still be counted here.