Selling French Property Before Moving Abroad 2026: 19% Income Tax + 17.2% Social Charges and Main Residence Exemption

Plus-value immobilière 2026: the headline rates

Selling French real estate as a non-resident triggers the plus-value immobilière regime under Articles 150 U to 150 VH bis of the Code Général des Impôts (CGI). The 2026 baseline is unchanged: 19% income tax + 17.2% prélèvements sociaux = 36.2% on net capital gain. For high gains above €50,000, an additional surcharge of 2-6% applies under Article 1609 nonies G CGI, bringing the marginal rate up to 42.2%.

The seller’s tax residence at the time of sale determines which regime applies. If you are a non-resident under Article 4 B CGI on the day of the deed of sale (acte authentique at the notary), the non-resident regime applies regardless of when you bought the property. The notary withholds the tax automatically and remits it to the Service de la Publicité Foncière within 30 days under Article 244 bis A CGI.

Computing the taxable gain: the abatement schedule

The headline 36.2% applies to the net taxable gain — not to the gross sale price. France grants two parallel abattements pour durée de détention:

So: full income tax exemption after 22 years of ownership; full social charge exemption after 30 years. Both clocks run from the original purchase date.

Acquisition cost: what you can add to the basis

To minimise the gain, maximise the deductible acquisition cost. The notary computes:

Acquisition price as stated in the original deed.

Plus acquisition fees: notary fees, registration tax, mortgage costs. If you cannot prove actual fees with documents older than 5 years, a flat 7.5% of the acquisition price is deductible automatically.

Plus improvement works: only those carried out by certified contractors with French SIRET numbers and proper invoices. DIY work is excluded. Flat 15% of acquisition price is deductible without proof if you held the property more than 5 years.

The flat options (7.5% + 15% = 22.5% of acquisition price) are very generous if you held the property long-term — most non-residents use these instead of struggling to find old invoices.

Special exemptions for non-residents

The €150,000 first-sale exemption. Under Article 150 U II 2° CGI, the first sale of a French property by a non-resident European national is exempt from plus-value up to €150,000 of net gain, provided: (a) the seller has been French tax resident for at least 2 consecutive years before becoming non-resident, (b) the sale occurs within 10 years of leaving France OR the property has been the principal residence at least once before.

Reduced 7.5% social charges. Since 1 January 2019, EU/EEA residents who are affiliated to another EU/EEA social security regime pay only 7.5% prélèvement de solidarité instead of the full 17.2% — under Article 235 ter CGI following the De Ruyter ECJ ruling. Non-EU residents (UK, Switzerland, USA) pay the full 17.2% unless covered by the 2024 ECJ extension to certain EFTA states.

Principal residence exemption. If the property is still your principal residence at the date of sale, the entire gain is exempt under Article 150 U II 1° CGI — but this requires that the property has not been put on the market more than 12 months after you ceased occupying it. Many expats lose this exemption by listing the property too late.

The notary’s role: tax withholding and the représentant fiscal

Non-residents selling property worth more than €150,000 generally must appoint a représentant fiscal accrédité — a tax representative authorised by the French tax authority. The représentant guarantees payment of the tax to the SIPNR. Common providers are SARF, ACCRED, and major notarial study groups; fees range from 0.5% to 1% of sale price (typically capped at €5,000-10,000).

Exemptions from the représentant fiscal: sales below €150,000, sales by EU/EEA residents (since the 1 January 2015 reform), sales of property held more than 30 years (full exemption applies anyway). Always confirm with the notary 4-6 weeks before signing.

Practical timeline and costs

Day -90: List the property with an agent. Choose a notary (the seller chooses; the buyer pays). Gather original deed, mortgage discharge, urbanism certificate, energy diagnostic (DPE), lead/asbestos diagnostics. Total diagnostic cost: €400-800.

Day -60: Sign the compromis de vente. Buyer pays 5-10% deposit. 10-day cooling-off period.

Day -30: Notary prepares the acte authentique. Computes plus-value, identifies représentant fiscal, prepares Form 2048 IMM for the tax filing. Confirms social charges rate (17.2% or 7.5%).

Day 0 (signing): Sign the deed at the notary. Tax is withheld from sale proceeds and remitted to SIPNR. Net proceeds wired to your foreign bank within 5-10 days.

Day +30: Notary files Form 2048 IMM with SIPNR. You receive a copy for your records.

Year N+1 (May): Declare the sale on Form 2042 NR alongside any other French income. The plus-value is already taxed at source, but it may affect your impôt sur la fortune immobilière (IFI) if you still own French property worth more than €1.3M.