Capital Gains Tax Calculator
Accurately calculate the tax due on capital gains when selling your property. Includes allowances for ownership duration, deductible costs, and tax exemptions.
How does the calculation work?
Gross capital gain
The gross capital gain is calculated by subtracting the purchase price, acquisition costs, and works from the sale price.
Duration allowances
Progressive allowances apply based on ownership duration: total exemption after 22 years for income tax and 30 years for social contributions.
Tax calculation
Tax is 19% for income tax and 17.2% for social contributions, applied to the taxable capital gain after allowances.
Frequently asked questions
When do I pay the capital gains tax?
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).
Can I deduct loan interest?
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.
How do I prove the works completed?
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.
Is capital gain on a primary residence always exempt?
Yes, capital gain on the sale of your primary residence is fully tax-exempt, including immediate and necessary dependencies (garage, cellar, etc.).
How does capital gains work for LMNP (furnished non-professional landlord)?
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.
Does the surcharge apply to building land?
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.
What is the impact of the 2026 Social Security Finance Act (LFSS) on real estate capital gains?
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).
What is form 2048-IMM?
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.).
Do non-residents pay the same capital gains tax?
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.
How is capital gain calculated for an SCI (real estate company)?
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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