What is this calculator for?
Capital gains tax can reach tens of thousands of euros, deducted by the notary on the day of the sale. Knowing it in advance helps you set a realistic net price, pick the right moment to sell (a few months can earn a further year of allowance) and avoid bad surprises between heirs.
A holiday house or a let property: the gain is taxable, with allowances for length of ownership.
The value declared in the estate is the purchase price, and ownership runs from the date of death.
No flat rate for works and no surtax, but a local tax may apply to land that became buildable.
Change the sale date: you see straight away what one more year saves.
Calculate the capital gains tax
What the calculator does not cover
The result is an estimate based on the general rules. It does not cover:
- special exemptions: pensioners or care-home residents under income conditions, reinvestment in a first main residence, compulsory purchase…
- the local or national tax on land that became buildable;
- special cases of depreciation added back on furnished letting (serviced residences, older depreciation), to check with the notary;
- non-residents and sales by a company (SCI paying corporation tax, holding company);
- split ownership and sales in lots.
In these cases, and always before signing, have the notary handling the sale confirm the calculation.
How it is calculated
The gross gain is the sale price, minus sale costs, minus the purchase price (or the declared value for an inherited or gifted property) plus acquisition costs and works. For a purchase, costs can be replaced by a 7.5 % flat rate; for a building owned for more than 5 years, undocumented works can be replaced by a 15 % flat rate on the purchase price (never for land). For non-professional furnished letting, depreciation deducted is added back for sales since 15 February 2025: it reduces the purchase price used.
Allowances per year of ownership beyond the 5th: 6 % a year up to the 21st year then 4 % in the 22nd for income tax; 1.65 % a year up to the 21st, 1.60 % in the 22nd, then 9 % a year up to the 30th for social charges. The main residence is exempt; other exemptions exist (price of €15,000 or less, some pensioners or care-home residents under income conditions, reinvestment in a first main residence…) and should be checked with the notary.
The 2027 draft budget contains proposals on property capital gains (notably the exemption period). They are still being debated in Parliament: they are not applied in this calculation.
Frequently asked questions
When is there no more capital gains tax?
After 22 years of ownership for income tax (19 %) and after 30 years for social charges (17.2 %). The main residence is always exempt.
Can the 7.5 % flat rate be used for an inherited property?
No: the 7.5 % flat rate only applies to a purchase. For an inherited or gifted property, the costs actually paid are used. The 15 % flat rate for works remains available for a building owned for more than 5 years.
When does the surtax apply?
When the gain taxable to income tax exceeds €50,000 per seller, except for building land. Its rate ranges from 2 % to 6 %.
Which date counts for an inherited property?
The date of death: it starts the ownership period, and the value declared in the estate is used as the acquisition price.
Selling a house, an estate, a building, an unusual property or land?
House, estate, building, unusual property or building land: tell us about it. We review the case with you, free and with no commitment, answer within 48 hours.
Get a free review of my propertySources: Service-public.gouv.fr, F10864 (checked 15/04/2026); Légifrance, French tax code art. 150 U, 150 VB, 150 VC, 200 B, 1609 nonies G; BOFiP BOI-RFPI-PVI. Checked on 25/10/2026.