Buying Guide
French Capital Gains Tax (Plus-Value): The 2026 Non-Resident Guide
What you pay when you sell, why UK and EU sellers pay less, and how the tax falls to zero over time.
In This Guide
French Capital Gains Tax (Plus-Value): The 2026 Non-Resident Guide
What capital gains tax do non-residents pay on French property in 2026?
Quick answer: A non-resident selling French property pays 19% income tax plus 17.2% social levies = 36.2% on the net gain. Sellers affiliated to the UK or another EU/EEA social-security system instead pay a 7.5% solidarity levy (not the 17.2%), bringing the total to about 26.5%. A surtax of up to 6% applies to large gains.
The gain is the sale price minus the acquisition cost, with allowances added (purchase costs, and renovation works under conditions). Per impots.gouv.fr, the 19% applies regardless of country of residence; what changes is the social component. Your principal residence in France is exempt, but a Riviera second home is fully in scope—this guide is for that case.
Verify with your notaire or a tax adviser
General information for foreign sellers, not tax advice. Rates, surtaxes and treaty positions are complex and change; a budget measure floated a higher social levy for 2026. Always confirm your exact liability with the notaire and a cross-border tax adviser before selling. Verified 29 June 2026.
Why do UK and EU sellers pay less after Brexit?
Quick answer: Sellers affiliated to the social-security system of the UK, EU or EEA are exempt from France’s CSG/CRDS social charges and instead pay only the 7.5% solidarity levy. So their total is about 26.5% (19% + 7.5%) rather than 36.2%.
This stems from EU case law on not paying social charges in two states. Despite leaving the EU in 2021, UK residents covered by UK social security have continued to benefit from this reduced 7.5% rate, per French tax guidance. Non-EU/EEA sellers outside such a system—for example many US residents—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 may further adjust the outcome.
How does the holding-period taper reduce the tax?
Quick answer: The gain is tapered by length of ownership: the 19% income tax falls to zero after 22 years, and the social levies after 30 years. So a long-held Riviera home can eventually be sold free of plus-value.
From year 6, relief accrues each additional year. For income tax: 6% per year from years 6–21, then 4% in year 22—full exemption at 22 years. For social charges: 1.65% per year from years 6–21, 1.6% in year 22, then 9% per year from years 23–30—full exemption at 30 years. The two timelines run in parallel, which is why a 25-year hold is income-tax-free but still owes some social levy. The schedule is set out by service-public.fr.
When does a non-resident need a fiscal representative?
Quick answer: A seller resident outside the EU/EEA must appoint an accredited fiscal representative (représentant fiscal) when the sale price exceeds €150,000. The representative guarantees the gain is correctly declared and costs a fee, typically a small percentage of the price.
EU/EEA-resident sellers are exempt from this requirement. For non-EU sellers above the threshold—common at Riviera price levels—the notaire will arrange an approved representative, whose fee (often around 0.4–1% of the price, negotiable) is an extra selling cost. Factor it in when modelling net proceeds, alongside the plus-value itself and any agency commission.
Frequently Asked Questions
Frequently Asked Questions
Yes—the sale of your principal residence in France is exempt. The tax applies to second homes and investment property. Most international buyers’ Riviera homes are second homes and therefore taxable on a gain.
Typically 36.2% (19% income tax + 17.2% social), plus a surtax of up to 6% on large gains, before holding-period relief. US worldwide taxation also applies, with treaty relief—take cross-border advice.
22 years removes the 19% income tax; 30 years removes the 17.2% social levies. After 30 years of ownership the gain is fully exempt from plus-value.
Per French tax guidance, UK residents covered by UK social security pay the 7.5% solidarity levy rather than the 17.2% CSG/CRDS, for a total around 26.5%. Confirm your position, as treatment can change.
Yes, under conditions: documented improvement works by registered contractors can be added to the acquisition cost, or a 15% flat allowance used after 5 years of ownership. Keep invoices and confirm eligibility with the notaire.
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