France Property Capital Gains Tax Calculator 2026 (Plus-Value Immobilière)
Calculate French real estate capital gains tax on secondary residences and investment properties under the General Tax Code (CGI): 7.5% acquisition & 15% renovation lump-sum adjustments, and sliding holding-period exemptions (19% income tax exempt after 22 years, 17.2% social levies exempt after 30 years) in EUR (€).
Total Capital Gains Tax Due (IR + Social)
Calculator Inputs
Total Capital Gains Tax Due (IR + Social)
Adjusted Capital Gain (After Forfaits)
Income Tax Component (19%)
Social Levies Component (17.2%)
Calculation Methodology
Net Capital Gain = Selling Price - Adjusted Purchase Price (+7.5% notary fee allowance + 15% renovation allowance if held > 5 yrs). Income Tax (19%) scales down to 0% after 22 years. Social levies (17.2%) scale down to 0% after 30 years.
Important Legal & Educational Disclaimer
This tool calculates statutory property capital gains tax under Articles 150 U ff. CGI. Primary residences are 100% exempt from tax.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
Frequently Asked Questions
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