Accurately calculate the tax due on capital gains when selling your property. Includes allowances for ownership duration, deductible costs, and tax exemptions.
The gross capital gain is calculated by subtracting the purchase price, acquisition costs, and works from the sale price.
Progressive allowances apply based on ownership duration: total exemption after 22 years for income tax and 30 years for social contributions.
Tax is 19% for income tax and 17.2% for social contributions, applied to the taxable capital gain after allowances.
The tax is withheld at source when signing the sale deed at the notary. The notary files form 2048-IMM and remits the tax to authorities. You must also report the capital gain amount in box 3VZ of your income tax return (form 2042).
No, loan interest is not deductible for capital gains calculation. Only acquisition costs (notary fees, registration duties) and construction, extension, or improvement works are deductible.
You must keep all invoices from companies that performed the works. Self-performed works are not deductible, unless you opt for the 15% standard deduction after 5 years of ownership.
Yes, capital gain on the sale of your primary residence is fully tax-exempt, including immediate and necessary dependencies (garage, cellar, etc.).
Since the 2024 reform, depreciation deducted during the furnished rental period must be added back into the gross capital gain calculation upon resale. This increases the taxable base. The acquisition price is reduced by the total depreciation amount.
No, the surcharge on high capital gains (article 1609 nonies G CGI) does not apply to building land sales. Only income tax (19%) and social contributions (17.2%) apply, with the same holding period allowances.
The LFSS 2026 increased CSG by 1.4 points on capital income, but real estate capital gains are excluded from this increase. Social contributions remain at 17.2% for real estate capital gains. The increase only affects dividends, financial capital gains, and certain rental income (LMNP).
Form 2048-IMM-SD is the capital gains declaration for real estate sales. It is completed and filed by the notary at the time of sale. It details the capital gain calculation (acquisition price, costs, allowances, taxes). The seller does not fill it out themselves but must provide the notary with supporting documents (works invoices, etc.).
No, the regime differs by tax residence. EU/EEA residents affiliated with a foreign social security system benefit from reduced social contributions at 7.5% (instead of 17.2%). Residents of non-cooperative states are taxed at 33.33% income tax (instead of 19%). Former French residents may benefit from an exemption capped at €150,000 of net gain.
For an SCI subject to income tax (transparent), the capital gain is calculated at company level but taxed in each partner's hands, proportionally to their shares. The same rules (19% IR + 17.2% PS, holding period allowances) apply. For an SCI subject to corporate tax, the professional capital gains regime applies (25% corporate tax rate, no holding period allowance).
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Enter your property sale details
Net acquisition price (excluding notary fees)
Property sale price
Flat rate 7.5% by default, enter actual costs if higher
Flat rate 7.5% applied
Flat rate 15% by default, enter actual costs if higher. Only construction, extension and improvement works are included
Flat rate 15% applied
Mainly concerns building land but also individual houses
Agency fees, mandatory diagnostics, compensation, architect fees
Sample with default values: