{"id":991,"date":"2026-05-10T07:27:34","date_gmt":"2026-05-10T07:27:34","guid":{"rendered":"https:\/\/flytorelocation.com\/fr\/france-property-sale-plus-value-2026\/"},"modified":"2026-05-11T22:59:20","modified_gmt":"2026-05-11T22:59:20","slug":"france-property-sale-plus-value-2026","status":"publish","type":"page","link":"https:\/\/flytorelocation.com\/fr\/france-property-sale-plus-value-2026\/","title":{"rendered":"Selling French Property Before Moving Abroad 2026: Plus-Value"},"content":{"rendered":"
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Selling French Property Before Moving Abroad 2026: 19% Income Tax + 17.2% Social Charges and Main Residence Exemption<\/h1>\n
Flyto Relocation Team<\/strong>\u00b7<\/span>Updated May 10, 2026<\/span>\u00b7<\/span>\u2713 Expert team since 2018<\/span>\u00b7<\/span>~2 min read<\/span><\/div>\n
Also available in Fran\u00e7ais<\/a><\/div>\n
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Quick answer:<\/strong> Capital gains on French property are taxed at 19% income tax plus 17.2% social charges. The main residence is fully exempt if sold before departure (under reasonable timing). Holding-period allowances fully exempt income tax after 22 years and social charges after 30 years. Sale from abroad is possible by notarised power of attorney to a French notaire.<\/p>\n<\/div>\n

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Key takeaways<\/h3>\n
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  • 19% income tax + 17.2%<\/strong> social charges.<\/li>\n
  • Main residence exemption<\/strong> at sale.<\/li>\n
  • Full IT exemption<\/strong> after 22 years.<\/li>\n
  • Full social-charge exemption<\/strong> after 30 years.<\/li>\n
  • Sale from abroad<\/strong> via notarised PoA.<\/li>\n<\/ul>\n<\/div>\n
    \"Selling<\/figure>\n
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    Plus-value immobili\u00e8re 2026: the headline rates<\/h2>\n

    Selling French real estate as a non-resident triggers the plus-value immobili\u00e8re<\/em> regime under Articles 150 U to 150 VH bis<\/em> of the Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/em> (CGI). The 2026 baseline is unchanged: 19% income tax + 17.2% pr\u00e9l\u00e8vements sociaux<\/em> = 36.2% on net capital gain. For high gains above \u20ac50,000, an additional surcharge of 2-6% applies under Article 1609 nonies G CGI<\/em>, bringing the marginal rate up to 42.2%.<\/p>\n

    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<\/em> 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 Publicit\u00e9 Fonci\u00e8re<\/em> within 30 days under Article 244 bis A CGI<\/em>.<\/p>\n

    Computing the taxable gain: the abatement schedule<\/h2>\n

    The headline 36.2% applies to the net taxable gain \u2014 not to the gross sale price. France grants two parallel abattements pour dur\u00e9e de d\u00e9tention<\/em>:<\/p>\n\n\n\n\n\n\n\n\n\n
    Holding period<\/th>\nIncome tax abatement (19%)<\/th>\nSocial charges abatement (17.2%)<\/th>\n<\/tr>\n<\/thead>\n
    0-5 years<\/td>\n0%<\/td>\n0%<\/td>\n<\/tr>\n
    6-21 years<\/td>\n6% per year<\/td>\n1.65% per year<\/td>\n<\/tr>\n
    22nd year<\/td>\n4% (total exemption from IT)<\/td>\n1.60%<\/td>\n<\/tr>\n
    23-30 years<\/td>\n0% (already exempt)<\/td>\n9% per year<\/td>\n<\/tr>\n
    After 30 years<\/td>\nFully exempt<\/td>\nFully exempt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    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.<\/p>\n

    Acquisition cost: what you can add to the basis<\/h2>\n

    To minimise the gain, maximise the deductible acquisition cost. The notary computes:<\/p>\n

    Acquisition price<\/strong> as stated in the original deed.<\/p>\n

    Plus acquisition fees<\/strong>: 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.<\/p>\n

    Plus improvement works<\/strong>: only those carried out by certified contractors with French SIRET<\/em> 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.<\/p>\n

    The flat options (7.5% + 15% = 22.5% of acquisition price) are very generous if you held the property long-term \u2014 most non-residents use these instead of struggling to find old invoices.<\/p>\n

    Special exemptions for non-residents<\/h2>\n

    The \u20ac150,000 first-sale exemption.<\/strong> Under Article 150 U II 2\u00b0 CGI<\/em>, the first sale of a French property by a non-resident European national is exempt from plus-value up to \u20ac150,000 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.<\/p>\n

    Reduced 7.5% social charges.<\/strong> Since 1 January 2019, EU\/EEA residents who are affiliated to another EU\/EEA social security regime pay only 7.5% pr\u00e9l\u00e8vement de solidarit\u00e9<\/em> instead of the full 17.2% \u2014 under Article 235 ter CGI<\/em> 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.<\/p>\n

    Principal residence exemption.<\/strong> If the property is still your principal residence at the date of sale, the entire gain is exempt under Article 150 U II 1\u00b0 CGI<\/em> \u2014 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.<\/p>\n

    The notary’s role: tax withholding and the repr\u00e9sentant fiscal<\/h2>\n

    Non-residents selling property worth more than \u20ac150,000 generally must appoint a repr\u00e9sentant fiscal accr\u00e9dit\u00e9<\/em> \u2014 a tax representative authorised by the French tax authority. The repr\u00e9sentant 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 \u20ac5,000-10,000).<\/p>\n

    Exemptions from the repr\u00e9sentant fiscal: sales below \u20ac150,000, 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.<\/p>\n

    Practical timeline and costs<\/h2>\n

    Day -90:<\/strong> 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: \u20ac400-800.<\/p>\n

    Day -60:<\/strong> Sign the compromis de vente<\/em>. Buyer pays 5-10% deposit. 10-day cooling-off period.<\/p>\n

    Day -30:<\/strong> Notary prepares the acte authentique<\/em>. Computes plus-value, identifies repr\u00e9sentant fiscal, prepares Form 2048 IMM for the tax filing. Confirms social charges rate (17.2% or 7.5%).<\/p>\n

    Day 0 (signing):<\/strong> 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.<\/p>\n

    Day +30:<\/strong> Notary files Form 2048 IMM with SIPNR. You receive a copy for your records.<\/p>\n

    Year N+1 (May):<\/strong> 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 imp\u00f4t sur la fortune immobili\u00e8re<\/em> (IFI) if you still own French property worth more than \u20ac1.3M.<\/p>\n<\/div>\n

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    FAQ<\/h3>\n
    \nDoes main-residence exemption apply after departure?<\/summary>\n

    Yes under conditions, including a reasonable sale timeframe and continued vacancy.<\/p>\n<\/details>\n

    \nHow is the holding-period allowance calculated?<\/summary>\n

    Per Article 150 VC CGI, with progressive cumulative allowances up to full exemption.<\/p>\n<\/details>\n

    \nSale from abroad?<\/summary>\n

    Yes \u2014 via notarised PoA to a French notaire.<\/p>\n<\/details>\n

    \nSocial charges for EU non-residents?<\/summary>\n

    Reduced to 7.5% for EU\/EEA tax residents covered by another social security regime.<\/p>\n<\/details>\n

    \nSecondary residence?<\/summary>\n

    Fully taxed except holding allowances and the small-gain exemption below \u20ac15,000.<\/p>\n<\/details>\n

    \nI sold my French apartment 18 months after leaving France \u2014 does it still qualify as principal residence?<\/summary>\n

    No \u2014 principal residence exemption requires that the property be on the market within 12 months of you ceasing to occupy it AND that no rental income was received during that period. After 18 months, you are subject to the non-resident regime: 19% IT + 17.2% (or 7.5% for EU residents) social charges, with abatements for holding period.<\/p>\n<\/details>\n

    \nDo I still pay social charges if I am affiliated to a non-EU social security system (e.g., USA, UK)?<\/summary>\n

    Yes \u2014 the reduced 7.5% pr\u00e9l\u00e8vement de solidarit\u00e9 applies only to EU\/EEA residents affiliated to an EU\/EEA social security regime. UK residents have lost this benefit since Brexit (1 January 2021). USA, Canada, Australia, and Switzerland residents pay the full 17.2%.<\/p>\n<\/details>\n

    \nHow is the repr\u00e9sentant fiscal fee calculated?<\/summary>\n

    Typically 0.5% to 1% of the sale price, with a minimum of \u20ac1,500 and a maximum capped at \u20ac5,000-10,000 depending on the provider. The fee covers the guarantee provided to the SIPNR, the filing of Form 2048 IMM, and 5-year liability for any tax adjustments. Compare quotes between SARF, ACCRED, and notarial studies.<\/p>\n<\/details>\n

    \nCan I deduct the agent’s commission from the gain?<\/summary>\n

    Yes \u2014 estate agent commission, advertising costs, and certain energy renovation expenses are deductible from the gross sale price. Always provide invoices to the notary. The 22.5% flat acquisition cost addition (7.5% fees + 15% works) does NOT include agent commission, which is computed separately on the sale side.<\/p>\n<\/details>\n<\/div>\n

    Time the closing relative to your move date to optimise tax and cashflow.<\/p>\n

    Flyto Relocation aligns your move with the closing date. Get a free quote<\/a>.<\/p>\n

    See also: All France moving guides<\/a>.<\/p>\n

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    Planning your international move?<\/h3>\n

    Get a personalised relocation quote in 2 minutes<\/p>\n

    Get free quote \u2192<\/a><\/p>\n<\/div>\n<\/div>\n