In brief. A seller who is not tax resident in France pays French tax on the gain from selling a French property at a flat 19%, plus social charges of 17.2%. Sellers covered by the compulsory social security scheme of another country of the European Economic Area, Switzerland or the United Kingdom pay a solidarity levy of 7.5% instead of the 17.2%. Relief for years of ownership removes the income tax after 22 years and the social charges after 30 years. A surtax of 2% to 6% applies to taxable gains above €50,000. The notaire calculates the tax and pays it from the sale proceeds. Sellers living outside the European Union, Iceland and Norway generally need an accredited fiscal representative when the price exceeds €150,000.
This page is general information, not advice. The result depends on your residence, your history with the property and any tax treaty, so ask your notaire or a tax adviser before you sign.
Who these rules apply to
Article 244 bis A of the Code général des impôts applies to individuals who are not tax domiciled in France and who sell French property or shares in a company whose assets are mainly French property. The 19% rate applies whatever the seller's country of residence. Companies subject to corporation tax follow different rules. Ownership through an SCI raises its own questions; see buying through an SCI and take specific advice.
The rates
| Element | Rate | Notes |
|---|---|---|
| Income tax levy | 19% | Flat rate for non-resident individuals, final for French income tax |
| Social charges | 17.2% | Standard rate for non-residents |
| Solidarity levy instead of social charges | 7.5% | For sellers covered by a compulsory social security scheme of another EEA state, Switzerland or the United Kingdom, who are exempt from CSG and CRDS |
| Surtax on large gains | 2% to 6% | On taxable gains above €50,000, rising with the size of the gain; not charged on building land |
These are the rates shown by impots.gouv.fr (page updated 27 January 2026) and service-public.gouv.fr (page verified 15 April 2026).
How the taxable gain is worked out
- Start from the sale price, reduced by certain costs the seller bears; the notaire applies the rules on which costs qualify.
- Deduct the purchase price and the purchase costs. The purchase costs can be the actual registration duties and notaire's fees or a flat 7.5% of the purchase price.
- Deduct the cost of works, either the actual amount supported by invoices or, if you have owned the property for more than five years, a flat 15% of the purchase price.
- Apply the relief for years of ownership, which differs for income tax and for social charges (table below).
- Apply 19% to the income tax base, the social charges rate to the social charges base and the surtax if the income tax base exceeds €50,000.
Relief for years of ownership
| Years of ownership | Relief per year, income tax | Relief per year, social charges |
|---|---|---|
| Up to 5 | None | None |
| 6th to 21st | 6% | 1.65% |
| 22nd | 4% | 1.60% |
| 23rd to 30th | Already exempt | 9% |
| Beyond 30 | Exempt | Exempt |
A worked example
The figures are illustrative. A house bought for €1,000,000 is sold for €1,600,000 after twelve full years of ownership, using the flat allowances for purchase costs and works.
| Step | Amount |
|---|---|
| Sale price | €1,600,000 |
| Purchase price | €1,000,000 |
| Flat purchase costs, 7.5% | €75,000 |
| Flat works allowance, 15% | €150,000 |
| Gross gain | €375,000 |
| Income tax relief, 7 years at 6% = 42% | Taxable gain €217,500 |
| Income tax at 19% | €41,325 |
| Surtax at 5% of €217,500 | €10,875 |
| Social charges relief, 7 years at 1.65% = 11.55% | Taxable gain €331,688 |
| Social charges at 17.2% | €57,050 |
| Or solidarity levy at 7.5% | €24,877 |
| Total at 17.2% social charges | €109,250 |
| Total at the 7.5% solidarity levy | €77,077 |
The notaire's calculation will use the actual dates, costs and invoices, which can change the result.
The fiscal representative
A non-resident seller must normally appoint a representative established in France and accredited by the tax administration, who answers for the tax declared. The impots.gouv.fr guidance gives three cases where no representative is needed:
- The seller is domiciled in a member state of the European Union, Iceland or Norway.
- The sale price is €150,000 or less, assessed per seller.
- The gain is fully exempt from both income tax and social charges because of the length of ownership.
In practice, sellers resident in the United Kingdom, Switzerland, the United States or the Gulf who sell above €150,000 usually need one. The representative can be an accredited firm, a bank operating in France, the buyer if tax domiciled in France or another person domiciled in France, but not a notaire or a lawyer. Appoint the representative early, as the accreditation must be in place before completion.
Exemptions open to non-residents
- Former main home. A gain on the home that was your main residence in France when you left is exempt if you sell it by 31 December of the year after you moved abroad, if you did not let or lend it in the meantime and if your new country of residence is in the European Union or has the required assistance agreements with France.
- The €150,000 exemption. A national of an EU or EEA state (or of a state with an administrative assistance agreement with France) who was tax resident in France for at least two continuous years at some point, can exempt up to €150,000 of net taxable gain on one residence. The sale must take place by 31 December of the tenth year after leaving France, unless you have had free use of the home since 1 January of the year before the sale.
The two exemptions cannot both be used.
Paperwork and payment
The notaire prepares the declaration on form 2048-IMM-SD, calculates the tax and pays it on registration of the deed, deducting it from your proceeds. The 19% levy settles French income tax on the gain. If you have other income taxable in France, the gain is also reported on form 2042 C, box 3VZ, so that it counts towards your reference income. Your country of residence may tax the same gain under its own rules; the applicable treaty usually decides how the French tax is credited, which is a question for a tax adviser in that country.
Related guides: French property taxes, preparing a villa for sale, inheritance and French property and selling with Amber Connections.
Frequently asked questions
What rate of capital gains tax does a non-resident pay in France?
19% income tax plus 17.2% social charges. If you are covered by the social security scheme of another EEA state, Switzerland or the United Kingdom, the 17.2% is replaced by a 7.5% solidarity levy. A surtax of 2% to 6% is added when the taxable gain exceeds €50,000.
When does the gain become tax free?
After 22 full years of ownership for income tax and after 30 years for social charges, through the relief for years of ownership.
Do I need a fiscal representative?
Not if you live in the European Union, Iceland or Norway, if the price is €150,000 or less or if the gain is fully exempt. Otherwise you normally do, which includes most sellers living in the United Kingdom, Switzerland, the United States or the Gulf.
Who pays the tax?
The notaire calculates it, files form 2048-IMM-SD and pays it from the sale proceeds when the deed is registered. You receive the balance.
Are UK residents still treated like EU residents for social charges?
For social charges, yes: impots.gouv.fr states that UK residents remain exempt from CSG and CRDS and pay the 7.5% solidarity levy. For the fiscal representative, no: the dispensation covers the European Union, Iceland and Norway only.
Can I deduct my renovation costs?
Yes, either the actual cost supported by invoices or a flat 15% of the purchase price once you have owned the property for more than five years. Keep every invoice from the day you buy.
Last updated: 11 October 2026