How does the holding-period abatement work?

There are two separate schedules. For the 19% income tax the abatement is 6% per year from year 6 to year 21 and 4% in year 22, reaching 100% (full exemption) after 22 years. For the 17.2% social charges it is 1.65% per year from year 6 to 21, 1.60% in year 22, then 9% per year to year 30, reaching full exemption after 30 years.

What rates apply to the gain?

The base income-tax rate on the net taxable gain is 19%, and social charges (prelevements sociaux) are 17.2%, for a combined headline rate of 36.2% before any abatement. High gains can also attract an additional surtax, which this tool does not include.

Is my main home taxed?

No. The sale of your principal residence (residence principale) is fully exempt from plus-value immobiliere in France. This calculator is intended for second homes, rental property, and land.

Can I add acquisition costs?

Yes. You can increase the acquisition price by actual notary and agency fees, or use the standard 7.5% flat allowance, and add eligible renovation costs (actual invoices or a 15% flat rate after 5 years). Enter an adjusted acquisition price to reflect these.

Does this include the additional high-gain surtax?

No. Net taxable gains above 50,000 EUR can attract an extra surtax of 2% to 6%. This estimate covers only the 19% income tax and 17.2% social charges with the duration abatements; confirm the surtax with a notaire for large gains.

France Plus-Value Immobilière Calculator

This tool estimates the French plus-value immobilière (capital gain on property) due when you sell a second home, rental property, or land in France. It applies the two separate holding-period abatement schedules and the headline 19% income tax plus 17.2% social charges. It is a planning estimate, not formal tax advice from a notaire.

How it works

The raw gain is the sale price minus the (adjusted) acquisition price. France then taxes that gain under two regimes, each with its own tapering abatement based on how long you held the property:

Income tax (19%). No abatement for the first 5 years. From year 6 to year 21 you get 6% per year, then 4% in year 22, reaching 100% exemption after 22 years.
Social charges (17.2%). From year 6 to year 21 you get 1.65% per year, 1.60% in year 22, then 9% per year from year 23 to 30, reaching 100% exemption after 30 years.

The taxable gain for each regime is the raw gain times (1 -) its abatement percentage. Total tax is 19% × taxable_IR + 17.2% × taxable_PS.

Example

A 100,000 EUR raw gain after 15 years of ownership:

Income-tax abatement: years 6 to 15 = 10 years × 6% = 60%. Taxable = 40,000. Tax = 19% × 40,000 = 7,600.
Social-charge abatement: 10 × 1.65% = 16.5%. Taxable = 83,500. Charges = 17.2% × 83,500 = 14,362.
Total = 21,962 EUR.

Notes

The principal residence is exempt. For an accurate filing, agree the eligible acquisition costs and renovation allowances with your notaire, and check whether the high-gain surtax applies. All math runs in your browser and nothing is uploaded.