{"id":14839,"date":"2026-06-10T11:09:53","date_gmt":"2026-06-10T11:09:53","guid":{"rendered":"https:\/\/www.consultants-immobilier.com\/?page_id=14839"},"modified":"2026-06-10T11:13:23","modified_gmt":"2026-06-10T11:13:23","slug":"real-estate-capital-gains-key-rates-allowances-and-exemptions","status":"publish","type":"page","link":"https:\/\/www.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/real-estate-capital-gain\/real-estate-capital-gains-key-rates-allowances-and-exemptions\/","title":{"rendered":"Real Estate Capital Gains: Key Rates, Allowances, and Exemptions"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content&#8221; content_placement=&#8221;top&#8221; css=&#8221;.vc_custom_1670852810251{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; el_class=&#8221;back_div&#8221;][vc_column css=&#8221;.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}&#8221;][vc_raw_html css=&#8221;&#8221;]JTNDZGl2JTIwY2xhc3MlM0QlMjJteV9iYWNrX2J1dHRvbiUyMiUzRSUwQSUwOSUwOSUwOSUwOSUwOSUwOSUzQ2ElMjBocmVmJTNEJTIyaHR0cHMlM0ElMkYlMkZ3d3cuY29uc3VsdGFudHMtaW1tb2JpbGllci5jb20lMkZlbiUyRnByb3BlcnR5LWd1aWRlcyUyRiUyMiUzRSUzQyUyMEJhY2slMjB0byUyMHByb3BlcnR5JTIwZ3VpZGVzJTNDJTJGYSUzRSUwQSUwOSUwOSUwOSUwOSUwOSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1781089717727{background-image: url(https:\/\/www.consultants-immobilier.com\/wp-content\/uploads\/2026\/06\/plus-value-immobiliere.jpg?id=14840) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; el_class=&#8221;override_left&#8221;][vc_column css=&#8221;.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}&#8221;][\/vc_column][\/vc_row][vc_row el_class=&#8221;override_pos&#8221;][vc_column][vc_row_inner css=&#8221;.vc_custom_1662026446228{background-color: #e4e4e4 !important;}&#8221;][vc_column_inner][vc_custom_heading text=&#8221;What is the amount of real estate capital gains tax?&#8221; font_container=&#8221;tag:h1|font_size:37|text_align:center|color:%23040e31&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1781089984271{padding-right: 20px !important;padding-bottom: 30px !important;padding-left: 20px !important;}&#8221; el_class=&#8221;relative_pos&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; el_class=&#8221;firstblock guide-wrapper-row vc_row-o-equal-height vc_row-flex&#8221; css=&#8221;.vc_custom_1765897502487{background-color: #ffffff !important;}&#8221;][vc_column_inner width=&#8221;4\/5&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;resume_block&#8221;][\/vc_column_text][vc_column_text css=&#8221;&#8221; el_class=&#8221;content_block&#8221;]<\/p>\n<h2><b>How Is Capital Gains Tax Structured?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Taxation is split into two separate components. Both are cumulative, resulting in a gross rate of 36.2% before any allowances are applied:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The first component is <\/span><b>income tax<\/b><span style=\"font-weight: 400;\">, applied at a flat rate of <\/span><b>19%<\/b><span style=\"font-weight: 400;\">. This rate is fixed and does not depend on the seller\u2019s other income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The second component consists of <\/span><b>social contributions<\/b><span style=\"font-weight: 400;\">, applied at a rate of <\/span><b>17.2%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax is calculated and withheld by the notary on the day of the sale. The seller is not required to file a declaration, but it is strongly advisable to review the capital gains calculation in advance, including applied allowances and deductions, as any error may result in overpayment.<\/span><\/p>\n<h2><b>Do Transaction Costs Affect Capital Gains Calculation?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Yes, significantly. Before applying the tax, the acquisition price can be increased by adding two standard allowances.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The first allowance covers acquisition costs (notary fees, agency fees): <\/span><b>+7.5% of the purchase price<\/b><span style=\"font-weight: 400;\">, without requiring supporting documentation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The second allowance covers renovation work carried out on the property: <\/span><b>+15% of the purchase price<\/b><span style=\"font-weight: 400;\">, provided the property has been owned for more than 5 years, also without documentation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Combined, these two allowances increase the acquisition price by <\/span><b>+22.5%<\/b><span style=\"font-weight: 400;\">. Mechanically, this reduces the gross taxable <\/span><a href=\"https:\/\/www.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/real-estate-capital-gain\/\"><span style=\"font-weight: 400;\">capital gain<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>How Do Holding-Period Allowances Reduce Taxation?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Allowances apply starting from the <\/span><b>6th year of ownership<\/b><span style=\"font-weight: 400;\">. From that point, the taxable capital gain decreases progressively, following two separate schedules for income tax and social contributions.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For income tax: 6% allowance per year from year 6 to year 21, then 4% in year 22. In other words, there is <\/span><b>full exemption from income tax after 22 years<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For social contributions: 1.65% per year from year 6 to year 21, 1.60% in year 22, then 9% per year from year 23 to year 30. In other words, there is <\/span><b>full exemption from social contributions after 30 years<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A full guide detailing legal rules and examples is available on <\/span><a href=\"https:\/\/www.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/capital-gains-tax-on-real-estate-what-you-need-to-know\/\"><span style=\"font-weight: 400;\">how real estate capital gains tax is calculated<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Numerical Example<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A property purchased for \u20ac400,000 is resold for \u20ac600,000 after 15 years of ownership.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Applying the +22.5% adjustment, the acquisition price becomes \u20ac490,000, reducing the gross capital gain from \u20ac200,000 to \u20ac110,000. After 15 years (10 years of allowances):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income tax allowance reaches 60%, reducing taxable gain for income tax purposes to \u20ac44,000 <\/span><i><span style=\"font-weight: 400;\">(\u21d2 Tax due: \u20ac8,360)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social contribution allowance reaches 16.5%, reducing taxable gain to \u20ac91,850 <\/span><i><span style=\"font-weight: 400;\">(\u21d2 Contributions due: \u20ac15,800)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Total tax amounts to approximately <\/span><b><i>\u20ac24,160<\/i><\/b><span style=\"font-weight: 400;\"> (income tax + social contributions), representing an effective rate of around <\/span><b><i>22%<\/i><\/b><span style=\"font-weight: 400;\">, significantly below the gross 36.2% rate.<\/span><\/p>\n<h2><b>How Does the Additional Tax on Gains Above \u20ac50,000 Work?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">When the net taxable capital gain exceeds <\/span><b>\u20ac50,000<\/b><span style=\"font-weight: 400;\"> after allowances, an additional surtax applies. It is progressive, ranging from <\/span><b>2% to 6%<\/b><span style=\"font-weight: 400;\"> depending on the gain amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, a taxable gain of \u20ac100,000 triggers an additional tax of approximately \u20ac4,000, which is added on top of the base tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In high-value markets, particularly in Western Paris, this component must be included in the calculation of the \u201cnet seller proceeds\u201d, i.e. the final amount received after taxation.<\/span><\/p>\n<h2><b>What Are the Exemption Cases?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Several situations allow full exemption from capital gains tax.<\/span><\/p>\n<h3><b>Main Residence (Common Case)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The sale of a primary residence is fully exempt from capital gains tax, regardless of ownership duration. This exemption also applies to related assets sold simultaneously (garage, cellar).<\/span><\/p>\n<h3><b>Long-Term Ownership<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Full exemption from income tax applies after 22 years, followed by full exemption from social contributions after 30 years.<\/span><\/p>\n<h3><b>Sale of a Non-Primary Residence Asset<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This less-known exemption applies to the <\/span><b>first disposal<\/b><span style=\"font-weight: 400;\"> of a property other than the main residence. The capital gain is exempt if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller has not owned their main residence during the four years preceding the sale,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the proceeds are reinvested in the purchase of a main residence within 24 months.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Two strict conditions apply:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The exemption is proportional to the portion of proceeds actually reinvested (partial reinvestment results in proportional taxation),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This option must be explicitly stated in the initial sale deed before the notary.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For a full overview, see the guide on <\/span><a href=\"https:\/\/www.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/real-estate-capital-gain\/capital-gains-exemption\/\"><span style=\"font-weight: 400;\">capital gains tax exemptions<\/span><\/a><span style=\"font-weight: 400;\">. Specific rules for <\/span><a href=\"https:\/\/www.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/real-estate-capital-gain\/plus-value-residence-secondaire\/\"><span style=\"font-weight: 400;\">second-home capital gains<\/span><\/a><span style=\"font-weight: 400;\"> are also detailed there.<\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/5&#8243; el_id=&#8221;summary_column&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Discover the complete guide to real estate capital gains, including tax rates, allowances, exemptions, and calculation methods to optimize your sale.<\/p>\n","protected":false},"author":6,"featured_media":11485,"parent":8554,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"single-guide.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-14839","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Real Estate Capital Gains: Key Rates, Allowances, and Exemptions<\/title>\n<meta name=\"description\" content=\"Discover the complete guide to real estate capital gains, including tax rates, allowances, exemptions, and calculation methods to optimize your sale.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/pages\/14839\" 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