Capital gain tax simulator

New french property tax for non-residents

Since 2023, France has introduced several important changes that may affect how much capital gains tax non-residents owe when selling property

What’s new ?

One of the key updates is the new requirement for all property owners, including non-residents, to declare the occupancy status of their French properties online. This measure helps determine whether a property is subject to the “taxe d’habitation” on secondary homes, which continues to apply based on the rental value of the property.

While the capital gains tax rate itself remains at 19%, social contributions now depend on your country of residence. The default rate is 17.2%, but non-residents affiliated with the social security system of a country within the European Economic Area or Switzerland may benefit from a reduced rate of 7.5%. Residents of the United Kingdom, however, are no longer eligible for this reduced rate since Brexit and are subject to the full 17.2%. In some cases, a surtax may also apply if the capital gain exceeds €50,000.

There are also specific exemptions available for non-residents. For instance, if the property was previously your main residence in France and you sell it within one year of leaving the country, you may qualify for a full exemption. Additionally, a partial exemption of up to €150,000 on the net gain may apply if you were previously tax-resident in France for at least two years.

Try our calculator

Our updated capital gain tax simulator is built to reflect all of these latest rules. Whether you’re a UK, European national or based elsewhere, the tool helps you get a reliable, instant estimate of your tax liability — anonymously, and completely free. Scroll up to try it out and plan your sale with peace of mind.

UK resident? Learn how French capital gains are taxed under the UK-France tax treaty and how to report them in the UK. Click here: French real estate capital gain for UK tax residents