What capital gains tax do non-residents pay on French property in 2026?
Quick answer: A non-resident who sells French property pays 19% income tax plus 17.2% social levies = 36.2% on the net gain. If you are affiliated to the UK or another EU/EEA social-security system, you pay a 7.5% solidarity levy instead of the 17.2%, which brings the total to about 26.5%. Large gains also carry a surtax of up to 6%.
The taxable gain is the sale price minus the acquisition cost, after allowances (purchase costs, and renovation works under conditions). impots.gouv.fr applies the 19% whatever your country of residence. Only the social part changes. Your principal residence in France is exempt. A second home on the Riviera is fully taxable, and that is the case this guide covers. The gain starts from the sale price, so get an online estimate before you run the sums.
Check with your notaire or a tax adviser
This is general information for foreign sellers, not tax advice. Rates, surtaxes and treaty positions are complex and they change. The 2026 social-security budget raised the CSG on some investment income, but property gains stay at 17.2%. Confirm your exact liability with the notaire and a cross-border tax adviser before you sell. Verified 29 June 2026.
Why do UK and EU sellers pay less after Brexit?
If you are affiliated to the social-security system of the UK, the EU or the EEA, you are exempt from France’s CSG/CRDS social charges and pay only the 7.5% solidarity levy. Your total is about 26.5% (19% + 7.5%) rather than 36.2%.
The rule comes from EU case law: nobody should pay social charges in two states. The UK left the EU in 2020, yet French tax guidance still gives this reduced 7.5% rate to UK residents covered by UK social security. Sellers outside the EU/EEA and outside such a system, many US residents for example, pay the full 17.2%, so 36.2% overall.
| Seller profile | Income tax | Social | Total* |
|---|---|---|---|
| UK / EU / EEA affiliate | 19% | 7.5% | ~26.5% |
| Non-EU (e.g. US) | 19% | 17.2% | ~36.2% |
*Before the surtax on large gains and before holding-period relief. A tax treaty sometimes adjusts the result further.
How does the holding-period taper reduce the tax?
The longer you own, the smaller the taxable gain. The 19% income tax falls to zero after 22 years and the social levies after 30 years. A Riviera home held long enough sells free of plus-value.
Relief starts in year 6 and builds with each further year. Income tax: 6% a year for years 6–21, then 4% in year 22, which gives full exemption at 22 years. Social charges: 1.65% a year for years 6–21, 1.6% in year 22, then 9% a year for years 23–30, which gives full exemption at 30 years. The two schedules run side by side. That is why a 25-year hold pays no income tax but still owes part of the social levy. service-public.fr publishes the full schedule.
The holding period is one factor in timing a sale. Our seller’s guide covers the rest, from pricing to the compromis.
When does a non-resident need a fiscal representative?
If you live outside the EU/EEA, you must appoint an accredited fiscal representative (représentant fiscal) once the sale price exceeds €150,000. The representative guarantees that the gain is declared correctly and charges a fee, usually a small percentage of the price.
Sellers resident in the EU/EEA are exempt from this requirement. Above the threshold, which most Riviera sales pass, the notaire arranges an approved representative for non-EU sellers. The fee (often around 0.4–1% of the price, and negotiable) is an extra selling cost. Include it in your net proceeds, next to the plus-value itself and any agency commission. If you are planning a sale with us, raise the representative at the first meeting so the net figure is right from the start.
← Part of our guide: Buying property in France as a foreigner