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France Capital Gains Tax Calculator 2021

Calculate taxes on property, shares, and investment profits

Introduction

🎯 What

France Capital Gains Tax 2021 Calculator estimates the tax payable on profits made from selling assets such as property, shares, or securities.

👥 Who

Property sellers, Investors, Expats selling French assets, Individuals trading shares, Tax planning learners.

💡 Why

To clearly understand capital gains tax liability in France and calculate estimated tax using official 2021 rules.

💼 Asset Information

Asset Type

Purchase Price (€)

Sale Price (€)

Purchase Date (Year)

Sale Date (Year)

Fixed for 2021 Calculator

Acquisition Costs (€) Notary, fees

Improvement Costs (€) Renovations

Main Residence Status

Main residence sales are generally exempt

📊 Taxpayer Information

Residency Status

Apply Social Contributions

💵 Tax Summary

Enter transaction details and calculate

2021 Capital Gains Tax Rates

🏠 Property Capital Gains

Standard Rates:

• Income Tax: 19%
• Social Contributions: 17.2%
• Total: 36.2%

Holding Period Allowances:

Income Tax Allowance (IT):

• 6% per year from year 6 to 21
• 4% in year 22
• 100% exempt after 22 years

Social Contributions Allowance:

• 1.65% per year from year 6 to 21
• 1.60% in year 22
• 9% per year from year 23 to 30
• 100% exempt after 30 years

📊 Securities / Shares

Flat Tax (PFU) - Default:

• Income Tax: 12.8%
• Social Contributions: 17.2%
• Total: 30%

Progressive Tax Option:

Taxpayers may opt for progressive income tax rates (0%-45%) plus 17.2% social contributions instead of the flat tax.

Understanding French Capital Gains Tax

🏛️ France Capital Gains Tax 2021 Overview

Capital Gains Tax applies when an asset is sold for more than its purchase price.

Assets Covered:

Real Estate (Immovable Property)
Shares & Securities (Financial assets)

💡 Calculation Logic

STEP 1: Calculate Gross Capital Gain

Gain = Sale Price − Purchase Price − Costs

STEP 2: Determine Holding Period

STEP 3: Apply Allowances

Apply duration-based abatements for Property

STEP 4: Apply Tax Rates

Property: 19% IT + 17.2% Social

Securities: 30% Flat Tax

Calculation Examples

EXAMPLE 1: SHORT-TERM SALE

Gain: €50,000

Holding: 3 years

Allowances: 0%

Tax Payable: €18,100 (36.2%)

EXAMPLE 2: LONG-TERM PROPERTY

Gain: €100,000

Holding: 25 years

Income Tax: €0 (Exempt > 22 years)

Social Tax: Reduced (only years 23-30 taxable at reduced base)

FAQs

Q: Are capital losses deductible?
A: Yes, against capital gains.

Q: Are non-residents taxed?
A: Yes, on French-source assets.

Q: Is main residence taxable?
A: No, main residence is exempt.

Q: Are shares taxed differently?
A: Yes, flat-rate tax (PFU) of 30% applies.

⚠️ Disclaimer

This France Capital Gains Tax Calculator 2021 is for informational and Google AdSense purposes only. Results are estimates and may differ from official French tax authority calculations. Consult a qualified tax advisor.