Work out the tax on your property capital gain at resale, holding-period allowances included (2026 schedule).
The simulator calculates the capital gains tax on the resale of a property, under the 2026 schedule for individuals. It distinguishes the two holding-period allowance bases (income tax and social levies) and includes the surtax on high capital gains.
Purchase price, sale price, fees and holding dates: a few fields.
Holding-period allowances, income tax (19%) and social levies (17.2%).
The estimated tax amount and the net capital gain after tax, instantly.
The taxable capital gain is the difference between the sale price and the cost basis of the property (purchase price, increased by acquisition costs and works). On this basis apply income tax (19%) and social levies (17.2%), after the holding-period allowances.
The longer you hold, the less you are taxed: exemption is total after 22 years for income tax and 30 years for social levies.
The simulator reproduces the calculation the notary carries out at the time of sale. Each step matches a field in the form or a rule of the French General Tax Code.
The price stated in the deed, minus the costs you bear as the seller: mandatory surveys, estate agent fees payable by you, mortgage release fees.
The purchase price, plus acquisition costs (actual costs, or a flat 7.5% for a purchase) and works (contractor invoices, or a flat 15% after 5 years of ownership).
The difference between the sale price and the increased purchase price. If it is zero or negative, no tax is due.
Two separate allowances apply according to the number of full years of ownership: one for income tax, the other for social charges.
19% income tax and 17.2% social charges, each on its own base, plus the surcharge if the taxable gain exceeds €50,000.
A flat bought for €200,000 and sold for €300,000 after 12 years. Increased purchase price with the flat rates: 200,000 + 15,000 (7.5%) + 30,000 (15%) = €245,000. Gross gain: €55,000. After 7 years of allowances (42% for income tax, 11.55% for social charges), income tax comes to about €6,060 and social charges to about €8,370, close to €14,430 in total.
A gain made by a private individual is subject to two levies, each calculated on its own base after the holding-period allowance. A surcharge is added for the largest gains.
| Levy | Rate | Base |
|---|---|---|
| Income tax | 19% | Gain after the income tax allowance |
| Social charges | 17.2% | Gain after the social charges allowance |
| Total before surcharge | 36.2% | When no allowance applies |
| Surcharge | 2% to 6% | Gain taxable to income tax above €50,000 |
| Taxable gain | Surcharge rate |
|---|---|
| €50,001 to €100,000 | 2% (smoothed from €50,001 to €60,000) |
| €100,001 to €150,000 | 3% (smoothed from €100,001 to €110,000) |
| €150,001 to €200,000 | 4% (smoothed from €150,001 to €160,000) |
| €200,001 to €250,000 | 5% (smoothed from €200,001 to €210,000) |
| Over €250,000 | 6% (smoothed from €250,001 to €260,000) |
The CSG increase voted for 2026 does not cover property gains: social charges stay at 17.2%, not 18.6%. And the 17-year exemption, adopted at first reading by the National Assembly in November 2025, was not kept in the 2026 Finance Act: the thresholds remain 22 and 30 years.
Sources: Service-Public.fr (F10864), Senate report no. 205, Act no. 2026-103 of 19 February 2026.Exempt from capital gains tax, with no holding-period condition. The simulator accounts for it.
Income-tax exemption after 22 years, and social-levy exemption after 30 years.
Property held via a company or specific situations: taxation varies, the result stays indicative.
No allowance applies during the first 5 years. From the 6th year, the taxable gain falls each year, at a different pace for income tax and for social charges. The period is counted in full years, from the purchase date to the sale date.
| Holding period | Income tax allowance | Social charges allowance |
|---|---|---|
| Under 6 years | 0% | 0% |
| 6 years | 6% | 1.65% |
| 10 years | 30% | 8.25% |
| 15 years | 60% | 16.5% |
| 21 years | 96% | 26.4% |
| 22 years | 100% (exempt) | 28% |
| 25 years | 100% | 55% |
| 30 years | 100% | 100% (exempt) |
Pace of the income tax allowance: 6% a year from the 6th to the 21st year, then 4% in the 22nd. For social charges: 1.65% a year from the 6th to the 21st year, 1.60% in the 22nd, then 9% a year from the 23rd to the 30th.
| Exemption | Main conditions |
|---|---|
| Main home | Actual, habitual occupation on the day of sale, with no minimum period |
| Reinvestment in a main home | First sale of a home other than the main home, no main home owned in the previous 4 years, sale proceeds reinvested within 24 months |
| Small sale | Sale price of €15,000 or less |
| Pensioners and disabled people | Reference tax income below a ceiling and no property wealth tax, assessed two years before |
| Non-residents in the EU or EEA | Former main home, up to €150,000 of net gain, subject to time limits |
| Holding period | 22 years for income tax, 30 years for social charges |
The reinvestment exemption is not limited to first-time buyers: a former owner who has been renting for more than 4 years can qualify. If you reinvest only part of the proceeds, the exemption is partial, in proportion.
Tax treatment depends first on how the property is used at the time of sale and the regime under which it was held. The simulator details the calculation for private individuals and gives a simplified estimate for companies subject to corporate tax.
| Situation | Regime | Watch out for |
|---|---|---|
| Main home | Exempt | If you have already moved out, the sale must take place within a normal period and the home must stay vacant meanwhile |
| Second home | 19% + 17.2% after allowances, possible surcharge | Possible exemption for a first sale with reinvestment in a main home |
| Unfurnished rental | Same regime as a second home | Work already deducted from rental income cannot be added to the purchase price |
| Furnished rental (LMNP, actual-expenses regime) | Private individual regime | Deducted depreciation added back for sales since 15 February 2025; the simulator does not include it, so the actual amount may be higher |
| Inherited or gifted property | Private individual regime | Purchase price equal to the declared value, actual costs only |
| Professional furnished letting, company subject to corporate tax | Business capital gains | The simulator gives an indicative estimate at the 25% corporate tax rate; the actual calculation depends on your accounts, ask your accountant |
It is entirely free and without obligation.
22 years of ownership for income tax, 30 years for social levies. The allowance increases gradually before these thresholds.
Acquisition costs (7.5% flat rate or actual costs) and works (15% flat rate after 5 years, or justified actual amount). They reduce the taxable capital gain.
No. The main residence is exempt from property capital gains tax, with no holding-period condition.
No. It gives a reliable ballpark; the final amount is set by the notary at the time of sale, according to your exact situation.
No. The 2026 social security financing act raised the CSG on part of investment income, but property gains are excluded. Social charges remain at 17.2%, i.e. 36.2% in total with income tax, before any surcharge.
No. An amendment to that effect was adopted at first reading by the National Assembly on 3 November 2025, but it was not kept in the 2026 Finance Act enacted on 19 February 2026. The income tax exemption is still reached after 22 years, the social charges exemption after 30 years.
An additional tax of 2% to 6%, due when the gain taxable to income tax, after allowances, exceeds €50,000. A smoothing mechanism softens the threshold effect between €50,001 and €60,000.
The purchase price used is the value declared in the estate or gift. The costs actually paid (duties, deed fees) are added, but the flat 7.5% does not apply. The holding period runs from the date of death or of the deed of gift.
For sales completed since 15 February 2025, depreciation deducted under the actual-expenses regime reduces the purchase price, which increases the taxable gain. Homes in student residences, residences for elderly or disabled people and care homes are excluded from this rule. The simulator does not include this add-back and flags it in its result.
No. The gain is exempt when the sale price does not exceed €15,000. The threshold applies to the sale price, property by property, and to each owner's share in the case of joint ownership.
The notary calculates the tax, files the capital gains return and deducts the amount from the sale price at completion. You then report the gain on your income tax return, where it counts towards your reference tax income.
Only work invoiced by a contractor counts: construction, extension, renovation. Maintenance, repairs and materials you installed yourself are excluded.
The flat 15% for works is an option, not a cap. If your invoices exceed that amount, actual costs are more favourable. The same logic applies to acquisition costs and the flat 7.5%.
The allowance grows by full year. Completing a few weeks after the purchase anniversary can add 6% of income tax allowance and 1.65% of social charges allowance.
Surveys, estate agent fees payable by you and mortgage release costs reduce the sale price used. Keep the receipts.
Reinvestment in a main home, a sale below €15,000, pensioner or disability status: any one of these can cancel the tax.
Have the gain calculated before setting your net selling price. You will know what you will actually keep after the sale.
Before calculating your capital gain, get a free, accurate valuation of your property, district by district.
Value my property