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France Capital Gains Tax Calculator 2022

Calculate taxes on property, shares, and investment profits under 2022 rules

Introduction

🎯 What

France Capital Gains Tax 2022 calculator estimates tax payable on gains from the sale of assets, mainly real estate and financial assets.

👥 Who

Property sellers in France, investors selling shares or securities, French residents and non-residents, and individuals disposing of high-value assets.

💡 Why

To help users calculate capital gains tax liability under French tax rules using a simple frontend-only calculator.

💼 Asset Information

Asset Type

Purchase Price (€)

Sale Price (€)

Purchase Year

Sale Year

Deductible Costs (€) Notary, works

Ownership Duration

10 years

Main Residence Exemption

📊 Taxpayer Information

Residency Status

💵 Tax Summary

Enter transaction details to estimate your 2022 tax liability.

2022 Capital Gains Tax Rates

🏠 Real Estate Capital Gains

Standard Rates:

• Income Tax Rate: 19%
• Social Contributions: 17.2%
• TOTAL EFFECTIVE RATE: 36.2%

Allowances & Surtax:

Holding Period Allowances:

• Income Tax: 6% (yr 6-21), 4% (yr 22)
• Social: 1.65% (yr 6-21), 9% (yr 23-30)

High Property Gains Surtax:

Applies to taxable gains > €50,000. Rate: 2% – 6% (progressive).

📊 Financial Capital Gains

Flat Tax (PFU):

• Income Tax: 12.8%
• Social Contributions: 17.2%
• TOTAL EFFECTIVE RATE: 30%

Notes:

Subject to flat tax regime. Different rules may apply if opting for progressive income tax scale.

Capital Gains Tax Overview (2022)

✔ Separate rules for property and financial assets
✔ Flat tax rates apply with social contributions
✔ Length-of-ownership reductions available
✔ Exemptions for main residence
✔ Applies to residents and non-residents (France-source gains)

Types of Taxable Capital Gains

REAL ESTATE GAINS

Sale of houses, apartments, land
Excluding main residence (fully exempt)

FINANCIAL GAINS

Shares, stocks, bonds, securities
Subject to flat tax regime

Allowances & Deductions

Property Holding Period Allowances:

Income Tax:
- 6% per year from year 6 to 21
- 4% in year 22 (full exemption after 22 years)

Social Contributions:
- 1.65% per year from year 6 to 21
- 1.60% in year 22
- 9% per year from year 23 to 30 (full exemption after 30 years)

Deductible Costs:

✔ Purchase costs (notary fees)
✔ Renovation expenses
✔ Agency fees
✔ Improvement works (conditions apply)

Full Exemptions:

✔ Sale of primary residence
✔ Sale price under €15,000
✔ Certain first-time sellers (conditions)

Calculation Logic

STEP 1: CALCULATE GROSS GAIN

Gross Gain = Sale Price − Purchase Price − Deductible Costs

STEP 2: CHECK FULL EXEMPTION

If Main Residence = YES → Tax = 0

STEP 3: APPLY HOLDING PERIOD ALLOWANCE

Taxable Gain = Gross Gain − Allowance %

STEP 4: APPLY TAX RATES

If Real Estate: Income Tax = 19%, Social Charges = 17.2%

If Financial Asset: Flat Tax = 30%

STEP 5: APPLY SURTAX (IF APPLICABLE)

If Property Gain > €50,000: Apply additional 2%–6% surtax

Examples

EXAMPLE 1: PROPERTY SALE

Purchase Price: €200,000 | Sale Price: €300,000

Holding Period: 10 years | Deductible Costs: €10,000

Gross Gain: €90,000

Allowance Applied: (Example calculation showing allowances for 10 years would reduce taxable base)

Total Tax Payable: ~€25,000

EXAMPLE 2: FINANCIAL ASSET

Gain: €20,000

Flat Tax (30%): €6,000

FAQs

Q: Is capital gains tax applied to main residence?
A: No, main residence is fully exempt.

Q: Are non-residents taxed?
A: Yes, on France-source gains.

Q: Does holding period reduce tax?
A: Yes, especially for property sales.

Q: Are social charges always applied?
A: Yes, unless exempted by EU rules.

⚠️ Disclaimer

This France Capital Gains Tax 2022 calculator is for informational and Google AdSense purposes only. Tax rules may change and individual cases vary. Always consult official French tax authorities or a qualified tax advisor before making financial decisions.