Anyone selling a property in France that is not their main residence pays tax on the profit: the plus-value immobilière. The tax falls year by year until it disappears altogether. The good news: the notaire calculates the tax and pays it directly from the sale price – you do not have to file anything yourself.
How much is the tax?
- 19% income tax (impôt sur le revenu) on the gain
- plus social charges (prélèvements sociaux) of 17.2%. If you are covered by social security in another EU country, you pay only 7.5% instead (prélèvement de solidarité)
- For taxable gains above €50,000, a surcharge of 2 to 6% applies
How fast does it fall? (abattements pour durée de détention)
Income tax (19%):
- Years 1–5: no reduction
- Years 6–21: 6% reduction per year
- Year 22: 4% → exempt after 22 years
Social charges:
- Years 6–21: 1.65% per year
- Year 22: 1.60%
- Years 23–30: 9% per year → fully exempt after 30 years
The 5-year rule: 15% for works
The gain is not simply sale price minus purchase price. You may increase the purchase price, which reduces the tax:
- Acquisition costs: actual costs with receipts, or a flat 7.5% of the purchase price
- Works: actual costs with contractors' invoices – or, once you have owned the property for more than 5 years, a flat 15% of the purchase price, with no receipts needed
The 15% allowance is often the decisive reason to wait until after the fifth year before selling, especially if you did a lot of the renovation yourself or invoices are missing.
Worked example
Bought in 2016 for €400,000, sold in 2026 for €600,000: 10 full years of ownership. The seller is covered by social security in another EU country.
- Adjusted purchase price: 400,000 + 30,000 (7.5% costs) + 60,000 (15% works) = €490,000
- Gross gain: €110,000
- Income tax reduction after 10 years: 5 × 6% = 30% → taxable €77,000 × 19% = €14,630
- Social charges reduction: 5 × 1.65% = 8.25% → €100,925 × 7.5% = €7,569
- Surcharge on €77,000 (bracket above €50,000): approx. €1,540
- Total: around €23,700. Without the flat-rate allowances it would be almost twice as much.
Exemptions worth knowing
- Your main residence (résidence principale) in France is exempt when sold
- Sale prices up to €15,000 are exempt
- Non-residents who previously lived in France may qualify for a one-off exemption under certain conditions
- If you let the property furnished and claimed depreciation (LMNP), since 2025 that depreciation is added back to the gain on sale
Thinking of selling? We are happy to calculate in advance what you will net. Selling with HEXAGON.
All information without guarantee, as of November 2026. It is for general guidance only and does not replace legal or tax advice.
