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France Capital Gains Tax Calculator 2025

Calculate taxes on property, shares, and investment profits

Introduction

🎯 What

France Capital Gains Tax Calculator 2025 estimates tax payable on profits earned from selling assets such as property, shares, or investments.

👥 Who

Property sellers, investors (stocks, funds, crypto), French residents and non-residents, and individuals planning asset disposal.

💡 Why

To help users understand capital gains tax liability in France before selling assets.

💼 Asset Information

Asset Type

Purchase Price (€)

Sale Price (€)

Purchase Date

Sale Date

Acquisition Costs (€) Notary, fees

Improvement Costs (€) Renovations

Main Residence Status

Main residence sales are generally exempt from CGT

📊 Taxpayer Information

Residency Status

Non-residents pay CGT on French-source assets

💵 Tax Summary

Enter transaction details and calculate

2025 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:

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

Social Contributions Allowance:

• 1.65% per year from year 6-21
• 1.60% in year 22
• 9% per year from year 23-30
• 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. This may be beneficial for lower incomes.

Main Residence Exemption: Sales of your main residence are generally exempt from capital gains tax in France.

Understanding French Capital Gains Tax

🏛️ France Capital Gains Tax Overview

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

Taxable Assets:

Real estate (property)
Shares and securities
Business assets
Cryptocurrency (under securities rules)

Excluded / Special Cases:

Main residence (usually exempt)
Certain small-value disposals
Gifts and inheritances (different rules)

💡 Allowances & Deductions

Property Holding Period Allowances:

For income tax portion, you receive 6% allowance per year from years 6-21, and 4% in year 22, achieving 100% exemption after 22 years. For social contributions, you receive 1.65% per year from years 6-21, 1.60% in year 22, and 9% per year from years 23-30, achieving 100% exemption after 30 years.

Deductible Costs:

Purchase costs (actual or flat 7.5% of purchase price)
Renovation/improvement costs (actual or flat 15% if held >5 years)
Notary fees and registration costs

Main Residence Exemption:

Sale of your main residence is generally exempt from capital gains tax. This is one of the most significant exemptions in French tax law.

📊 Calculation Logic

STEP 1: Calculate gross capital gain

Gain = Sale Price − Purchase Price − Acquisition Costs − Improvement Costs

STEP 2: Check main residence exemption

If main residence → Tax = €0 (EXEMPT)

STEP 3: Calculate holding period

Years = (Sale Date − Purchase Date) / 365

STEP 4: Apply holding period allowances (property only)

Income Tax Allowance & Social Contributions Allowance

STEP 5: Calculate taxable gains

Taxable Gain (IT) = Gain − IT Allowance

Taxable Gain (Social) = Gain − Social Allowance

STEP 6: Apply tax rates

Property: 19% IT + 17.2% Social

Securities: 30% Flat Tax (or progressive option)

STEP 7: Calculate total CGT

Total CGT = Income Tax + Social Contributions

🌍 Residency Rules

French Residents: Pay CGT on worldwide capital gains
Non-Residents: Pay CGT only on French-source assets (French property, shares in French companies)

Calculation Examples

Example 1: Property Sale with 10-Year Holding

Purchase price: €200,000

Sale price: €300,000

Costs (acquisition + improvement): €20,000

Gross capital gain: €80,000

Holding period: 10 years

Allowances: 10 years = 5 years × 6% = 30% IT allowance, 5 years × 1.65% = 8.25% Social allowance

Taxable gain (IT): €80,000 × 70% = €56,000

Taxable gain (Social): €80,000 × 91.75% = €73,400

Income tax: €56,000 × 19% = €10,640

Social contributions: €73,400 × 17.2% = €12,625

Total CGT ≈ €23,265

Example 2: Main Residence Sale (Exempt)

Property type: Main residence

Capital gain: €150,000

CGT due: €0 (EXEMPT)

Main residence sales are generally exempt from capital gains tax in France.

Example 3: Securities Sale with Flat Tax

Asset type: Shares / Securities

Capital gain: €50,000

Tax option: Flat Tax (PFU)

Flat tax rate: 30% (12.8% IT + 17.2% Social)

CGT = €50,000 × 30% = €15,000

Frequently Asked Questions (FAQs)

Q: Is capital gains tax payable on main residence sales?
A: No, sales of your main residence (résidence principale) are generally exempt from capital gains tax in France, provided you meet the residency requirements.

Q: Do non-residents pay CGT in France?
A: Yes, non-residents are subject to French capital gains tax on French-source assets, including French property and shares in French companies.

Q: Can I reduce CGT legally?
A: Yes, through holding period allowances (for property held 6+ years), deducting acquisition and improvement costs, and taking advantage of exemptions like the main residence exemption.

Q: Is cryptocurrency taxed as capital gains?
A: Yes, cryptocurrency is taxed under securities capital gains rules. Gains from crypto sales are subject to the 30% flat tax (PFU) or progressive income tax rates plus social contributions.

Q: What are the holding period allowances for property?
A: For income tax, you receive 6% allowance per year from years 6-21 and 4% in year 22 (100% exempt after 22 years). For social contributions, you receive 1.65% per year from years 6-21, 1.60% in year 22, and 9% per year from years 23-30 (100% exempt after 30 years).

Q: What is the flat tax (PFU) for securities?
A: The flat tax (Prélèvement Forfaitaire Unique - PFU) is 30%, comprising 12.8% income tax and 17.2% social contributions. It applies automatically to securities gains unless you opt for progressive taxation.

Q: Can I deduct renovation costs from capital gains?
A: Yes, actual improvement and renovation costs can be deducted. Alternatively, if you've owned the property for more than 5 years, you can apply a flat 15% deduction on the purchase price instead of actual costs.

Q: When is French capital gains tax due?
A: For property, CGT is usually paid at the time of sale through the notary. For securities, it's paid when you file your annual income tax return.

Q: Should I choose flat tax or progressive tax for securities?
A: The 30% flat tax is simpler and often beneficial for higher earners. The progressive option (income tax rates 0%-45% plus 17.2% social contributions) may be better if your overall income is low and would be taxed at lower progressive rates.

⚠️ Full Disclaimer

This France Capital Gains Tax Calculator 2025 is for informational and educational purposes only and is intended for Google AdSense monetization.

The calculations provided by this tool are estimates based on the French capital gains tax system for the 2025 tax year. This calculator uses standard rates for property (19% income tax + 17.2% social contributions = 36.2% total) and securities (30% flat tax PFU, or progressive income tax option). For property, the calculator applies holding period allowances: income tax allowance of 6% per year from years 6-21 and 4% in year 22 (100% exempt after 22 years); social contributions allowance of 1.65% per year from years 6-21, 1.60% in year 22, and 9% per year from years 23-30 (100% exempt after 30 years).