Real estate tools
Property capital-gains calculator
How much will the State take from your gain when you sell? Estimate the income tax, the social levies and any surtax, once the allowances for the holding period are taken into account — your main home, for its part, remains exempt.
Price originally paid for the property.
Sale price stated in the deed.
Surveys, mortgage release… deducted from the sale price (0 if none).
Full years between purchase and sale. Income tax exemption at 22 years, social levies at 30 years.
Furnished landlord (LMNP) under the régime réel: depreciation deducted, added back since 15/02/2025 (0 otherwise).
Property capital gains in 2026: 19% (flat rate, outside the PFU).
Property in 2026: 17.2% (property is outside the PFU flat tax).
- Total capital gains tax
- 15 995 €
- Income tax (19 %) + social levies (17,2 %) + any surcharge, after allowances.
From the purchase to the gross gain
- Acquisition costs taken into account
- 15 000 €
- Works taken into account
- 30 000 €
- Uplifted purchase price
- 245 000 €
- Sale price net of costs
- 300 000 €
- Gross gain
- 55 000 €
Allowances & taxation
- Income tax allowance (ownership period)
- 30,00 %
- Gain taxable to income tax
- 38 500 €
- Income tax (19 %)
- 7 315 €
- Social levies allowance (ownership period)
- 8,25 %
- Gain taxable to social levies
- 50 463 €
- Social levies (17,2 %)
- 8 680 €
- Surcharge (large gain)
- 0 €
- Total tax
- 15 995 €
Proceeds of the sale
- Sale price net of costs
- 300 000 €
- Capital gains tax
- -15 995 €
- Net proceeds (after tax)
- 284 005 €
An estimate, not advice
Indicative estimate, not a contractual offer — the actual terms depend on your own situation and are set by the institution or the tax authority. Check with a professional.
How this capital gain is worked out
The gross gain is the difference between the sale price (net of costs) and the purchase price increased by the acquisition costs (a flat 7.5 % or the actual costs) and by the works (a flat 15 % beyond 5 years of ownership, or the documented amount). Two separate allowances are then applied: one for income tax, charged at 19 %, another for the social levies at 17.2 %. Holding the property gradually wipes out the tax: exemption from income tax after 22 years, from social levies after 30 years.
A surtax of 2 to 6 % is added when the net taxable gain exceeds 50,000 €. The sale of your main home, by contrast, is entirely exempt. This calculation follows the regime for private individuals (art. 150 U and following of the CGI, the French tax code) and does not cover special cases (reinvestment relief, joint ownership, LMNP/LMP): it is an estimate, not a figure certified by a notaire.
After the sale, where do the proceeds go?
Selling a property releases a lump sum in one go. The comparison page lists the property vehicles you can reach without buying a whole building again.
The other property calculators
- Borrowing capacityEstimate how much capital you could borrow at the 35 % HCSF debt-service ceiling.
- Monthly payment & cost of creditMonthly payment, total cost of interest and insurance, amortisation schedule.
- Frais de notaire (completion costs)Estimate the acquisition costs collected by the notaire — the public officer who completes every French property sale — on an older home as on a new build.
- Rental yieldGross yield, yield net of costs and net-net yield (after tax) on a rental property.
- Renegotiating / refinancing a mortgageWork out what refinancing would save you, early-repayment charges (IRA) and fees included, insurance too.
- Cost of renovation workIndicative renovation budget range per m², by level of work.
- Rental income tax: micro or réelCompare the micro and réel regimes for your let (unfurnished, or furnished under LMNP).