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CAPITAL GAINS CALCULATION TOOL
Purchases by successive fractions, property constructed by the assignor, exemption cases, etc., thanks to our easyPVI calculator, totally free
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of a combined change in the sales price, the holding period and the amount of work
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Generate the capital gains calculation in Cerfa no. 2048 format
FOR CONSIDERATION THIS YEAR
TAX RATE
individuals
>
Income tax: Single rate of 19%
regardless of country of residence
>
Social security contributions : Residents of France, outside the European Union (excluding Switzerland and UK *) and Non cooperative states and territories: 17.2 %
>
EU residents excluding France, EEA and Switzerland: 7.5%, solidarity levy applicable subject to the dual condition that the assignor is affiliated to a Social Security scheme in his country of residence and that he is not affiliated to the French Social Security system.
* UK residents:
7.5%
since 1 January 2021, solidarity levy applicable under the threefold condition that the seller is affiliated with UK social security, is not affiliated with French social security and is a national or legal resident of France, the United Kingdom or another EU Member State.
legal entity
Standard corporate tax rate = 25 %
MAIN EXEMPTION RULES
EXEMPTION FOR FIRST SALE
(Art. 150-U-II-2 of the French General Tax Code)
Under certain conditions, non-residents who are nationals of a state of the European Economic Area who have been domiciled for tax purposes in France on a continuous basis for at least two years may benefit from an exemption from capital gains up to the limit of one residence per taxpayer and €150,000 in net taxable capital gains
EXEMPTION FOR MAIN RESIDENCE
(Art. 150-U-II-1 of the French General Tax Code)
Some non-residents will now be able to benefit from a total exemption from the capital gain on the sale of the property which constituted their main residence in France, if they meet the following conditions:
> The property sold was to be the main residence of the assignor on the date of the transfer of the tax residence outside France
> The transfer of the tax residence must be made to an EU country or a State that has concluded an administrative assistance agreement with France to combat fraud, and a mutual assistance convention on recovery
> The transfer must take place before the 31/12 of the year after the transfer of the tax residence outside France (E.g: for a transfer of address in January 2023, this can be up to 31/12/2024)
> The building has not been made available to third parti es, either free or for consideration, between the transfer and the sale
Important notes: This exemption does not apply if the assignor has already benefited from an exemption 150-U-II-2 (1st transfer). Reciprocally, a taxpayer who has benefited from this exemption will not be able to claim exemption 150-U-II-2.
EXEMPTION ON SALES OF BUILDINGS INTENDED FOR SOCIAL HOUSING
(Art. 150-U-II-7 and 8 of the French General Tax Code)
Until 12/31/2023, sales made directly or indirectly to social housing organisations benefit from an exemption:
> Total for sales made to certain transferee organisations;
> In proportion to the surface area of social housing built for sales made to any transferee making a commitment to build such housing.
other exemptions
The exemption on the transfer of rights to extend the property upwards is extended until 31/12/2024
