French Property Capital Gains Tax for Non-Residents: 2026 Guide
Selling French property as a non-resident? The French property capital gains tax for non residents works in two layers: a 19 % income-tax levy on the gain, plus social levies of 17.2 %, or a 7.5 % solidarity levy if you are affiliated to a social security scheme in the EU, EEA, UK or Switzerland. Allowances for holding period can reduce the bill, and two exemptions can remove it entirely. This guide sets out the calculation, the allowances, the exemptions and the filing steps, with figures from impots.gouv.fr (English pages, checked 25 September 2026). For the annual taxes you pay while you still own the property, see our guide to French property taxes for non-residents.
The short answer: on a taxable gain of €100,000, a seller living outside the EU/EEA/UK/Switzerland pays €19,000 income tax plus €17,200 social levies before allowances. The same gain, held long enough or exempt under the rules below, can be taxed far less, or not at all.
Who pays, and on what
France taxes capital gains on French real estate regardless of where the seller lives. Two cases trigger the tax:
the sale of property located in France (apartment, house, land);
the sale of shares in a company whose assets are predominantly French real estate.
The tax rules are the same as for French residents. What differs for non-residents is the filing form, the tax representative requirement in some cases, and the social levies layer, which depends on where you are socially insured.
The two layers of tax: 19 % plus social levies
Layer 1, income tax: 19 %. The taxable capital gain is subject to a 19 % levy, whatever your country of residence.
Layer 2, social levies: 17.2 % or 7.5 %. This is where your residence and social cover matter:
You live outside the EU, EEA, UK or Switzerland: social levies apply at the overall rate of 17.2 %.
You are affiliated to a compulsory social security scheme in an EU/EEA country (EU, Iceland, Norway, Liechtenstein) or Switzerland: you are exempt from CSG and CRDS, but a 7.5 % solidarity levy applies.
United Kingdom residents keep the 7.5 % rate. Although the UK left the EU on 1 January 2021, British residents continue to benefit from the CSG/CRDS exemption, so the 7.5 % solidarity levy applies instead of the 17.2 % package, provided they are covered by the UK social security system. This rule has applied to property capital gains made since 1 January 2019.
Combined top rate before allowances: 36.2 % (19 + 17.2), or 26.5 % with the solidarity levy.
How the taxable gain is calculated
The calculation follows the resident rules:
Sale price − purchase price − deductible costs = capital gain.
The purchase price is the price you paid, or the value declared when you acquired the property (inheritance, gift).
Acquisition costs: the actual notary fees and taxes you paid, or a flat-rate deduction set by the tax code if you prefer not to document them.
Works: actual invoiced amounts (invoices kept and payable), or a flat-rate deduction available after a minimum holding period.
Both flat rates are percentages of the purchase price, revised by finance laws: check the current scale on impots.gouv.fr before you compute, and keep your deeds and invoices: actual costs are often higher than the flat rates on properties you have improved.
Worked example
You bought an apartment in Lyon for €200,000 in 2014 and sell it for €350,000 in 2026, after 12 years of ownership. Your file holds €15,000 of notary fees and taxes on the purchase deed, and €30,000 of works invoices for the new kitchen and roof.
Purchase price: €200,000
Acquisition costs (actual, from the deed): €15,000
Works (actual, invoiced): €30,000
Taxable gain: 350,000 − 200,000 − 15,000 − 30,000 = €105,000
Now the holding-period allowances (next section) reduce this gain before each tax layer is applied. With 7 eligible years (6th to 12th year of ownership), the income-tax reduction is 7 × 6 % = 42 %, and the social-levies reduction is 7 × 1.65 % = 11.55 %.
Income tax: 105,000 × (1 − 0.42) = €60,900 taxable base → 19 % = €11,571
Social levies (17.2 %): 105,000 × (1 − 0.1155) = €92,872.50 → 17.2 % = €15,974 (rounded)
Total tax: about €27,545
A UK resident with UK social cover would pay the same €11,571 income tax, plus the 7.5 % solidarity levy on €92,872.50 (about €6,965), a total near €18,536. Same property, same gain, different social levies: your social security affiliation drives the difference.
Allowances for holding period: 22 years, 30 years
Two separate clocks run from the purchase date, and they reduce each tax layer at different speeds.
Year of ownership | Income-tax allowance | Social-levies allowance |
6th to 21st year | 6 % per year | 1.65 % per year |
22nd year | 4 % | 1.60 % |
Beyond the 22nd year | 4 % per year | 9 % per year |
Full exemption | after 22 years | after 30 years |
Read the table as a full exemption from income tax after 22 years of ownership, and from social levies after 30 years. Between year 22 and year 30, a gain can be exempt from the 19 % layer while still owing social levies on a reduced base.
The two exemptions that can wipe out the gain
Allowances are automatic; exemptions depend on your situation. Two matter most for non-resident sellers.
Former main residence (total exemption)
Article 244 bis A I of the French General Tax Code exempts the sale of your former main residence in France if you meet three cumulative conditions:
the property was your main residence on the day you transferred your tax domicile out of France;
you sell it no later than 31 December of the year following the year of departure;
the property was not made available to a third party, free or paid, between your departure and the sale.
If you qualify, you are also exempt from filing the capital-gains return; the deed of sale simply records the exemption. One restriction: a seller exempt under this article cannot also claim the €150,000 exemption below.
First sale of a dwelling: exemption up to €150,000 (Article 150 U II 2°)
Missed the deadline above? A second, capped exemption can still apply on the first sale of a dwelling, under stricter eligibility conditions:
you are a national of an EU Member State, or of an EEA country that has signed a mutual administrative assistance agreement with France (Iceland and Norway are the states named by impots.gouv.fr);
you were continuously resident of France for tax purposes for at least two years at any time before the sale; years as a minor in your parents' French tax household count, and tax assessment notices are accepted as proof;
you sell by 31 December of the tenth year following your departure from France, with no time limit if you have had free disposal of the property since at least 1 January of the year before the sale;
the exemption applies to one residence per taxpayer and is capped at €150,000 of taxable capital gain, assessed per seller.
Married couples and co-owners get one cap each: a couple selling a jointly-owned property can shelter up to €300,000 of combined gain. Below the cap, the gain is exempt; the proportion above €150,000 is taxed under ordinary rules. French public-sector agents posted abroad who remain French tax residents also qualify.
Through an SCI, neither exemption applies. Selling shares in a property company (SCI) is taxed as a direct property gain, without the main-residence or €150,000 exemptions. Holding French property through an SCI removes protections that direct ownership keeps.
The tax representative: when you need one
Non-resident sellers must appoint a tax representative in France, unless one of three automatic dispensations applies:
you live in an EU Member State or an EEA country that has signed a mutual assistance agreement with France (Iceland and Norway are the named EEA states);
the sale price is €150,000 or less, assessed per seller;
the sale is fully exempt through holding period (22 years for income tax, 30 years for social levies).
If you do need one, the following can act as your tax representative:
a company or organisation permanently accredited by the tax authorities (accredited firms handle this for a fee);
a bank or credit institution carrying on business in France;
the buyer, if they are a French tax resident;
any other French tax resident (notaries and lawyers excluded), accredited for the transaction.
Accreditation requests go to the public finances directorate of the département where the representative is based. Representatives guarantee payment of the tax, which is why sellers outside the EU/EEA on high-value sales cannot skip one.
Filing: form 2048 and the notaire's role
Sale of property or property rights: form 2048-IMM-SD (non-resident filing hub on impots.gouv.fr).
Sale of shares in a predominantly property-owning company: form 2048-M-SD.
The notaire files the return and pays the tax due (income tax and social levies) when the sale completes. Your practical job is to give the notaire the purchase deeds, invoices for works if you claim actual costs, and proof of your situation for the social-levies rate. If you receive other taxable income in France, the capital gain is also reported on form 2042 C, box 3VZ, so it enters your overall income calculation.
Common questions
Do UK residents pay more French capital gains tax since Brexit?
No. The income-tax layer stays at 19 %. UK residents affiliated to the UK social security system keep the CSG/CRDS exemption and pay the 7.5 % solidarity levy instead of the 17.2 % social levies.
I left France in 2024 and kept my apartment. Can I still sell tax-free?
The former-main-residence exemption needed a sale by 31 December 2025 with no third-party occupancy, that window has closed. If you are an EU/EEA national and lived in France for two continuous years at any point, the €150,000 capped exemption can still apply to your first dwelling sale, with no deadline if you kept free disposal of the property.
Is the calculation different if I sell through an SCI?
The gain is taxed on the same 19 % + social levies basis, but the main-residence and €150,000 exemptions do not apply to share sales, and holding-period allowances apply to your share holding.
My sale price is under €150,000. Do I still need a tax representative?
No. Sales of €150,000 or less qualify for an automatic dispensation, assessed per seller.
I am socially insured in Germany. Which rate applies?
The 7.5 % solidarity levy. Affiliation to a compulsory social security scheme in the EU/EEA or Switzerland exempts you from CSG and CRDS on gains made since 1 January 2019.
What you can do now
Before you list the property, gather the purchase deed, the exact purchase price, and any works invoices: these documents set your taxable gain. Check which social-security country covers you, since it decides between 17.2 % and 7.5 %. If your situation is close to an exemption deadline, the sale date matters.
If the property instead passes to heirs, the rules are different: read our guide to inheritance tax in France for non-residents. We work with non-resident sellers on the tax side of French property sales: capital-gains computation, supporting the notaire, and the reporting that follows. Ask for a quote with your sale details (purchase year, price, and expected sale price) and you will get a precise answer, not an estimate template.
This article is general information based on impots.gouv.fr pages checked on 25 September 2026, not personal tax advice. Rules and rates can change; confirm your position before signing anything.
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