French Capital Gains Tax Calculator 2026
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A capital gains tax calculator on real estate helps homeowners in France estimate the taxes and social contributions due when selling a secondary residence or rental property. In France, the primary residence is completely exempt from capital gains tax. However, sales of investment properties, holiday homes, or inherited estates are subject to a two-tier tax: a flat income tax rate of 19% and social security contributions of 17.2%. The French tax system rewards long-term property ownership by offering gradual tax relief discounts (abattement) based on the number of years the property was held. Complete tax exemption requires holding the property for 22 years for the 19% income tax, and 30 years for the 17.2% social contributions. This simulator takes your original purchase price and expected sale price, alongside the number of holding years, to estimate your tax liabilities. Use this tool to forecast your net proceeds from a property transaction.
🧮Methodology & Formula
Methodology & Formula
This calculator estimates capital gains tax (plus-value immobilière) in France:
- Gross Gain: Calculated as
Sale Price - Purchase Price. - Income Tax Base (19% rate): Taper relief of 6% per year is applied from year 6 to 21, and 4% in year 22. Full exemption (100% discount) is reached after 22 years of holding.
- Social Security Base (17.2% rate): Taper relief of 1.65% per year from year 6 to 21, 1.6% from year 22 to 29, and 9% in year 30. Full exemption (100% discount) is reached after 30 years of holding.
Formula used: Total Tax = (Tax Base * 0.19) + (Social Base * 0.172). The primary residence is excluded since it is exempt by default.