France taxes a non-resident's property gain at 19% plus social levies of 17.2% or 7.5%, with holding-period allowances and a surcharge on large gains. What changes the bill and how the sale is handled.
France taxes the gain on a property sale by a non-resident in two layers, income tax and social levies, and then adds a surcharge on large gains. The system rewards long ownership heavily, which makes the holding period the single biggest driver of the bill.
The two layers
Official 2026 guidance from the French tax authority puts the income tax on the gain at 19%. French sources also confirm that this 19% rate is the one applied to non-residents; older legal commentary describing a higher rate for non-EU residents is out of date. On top of it come social levies of 17.2%, giving 36.2% before any allowance.
The social levies fall to 7.5% (the solidarity levy only) for sellers affiliated to a compulsory social security scheme in an EU or EEA country or Switzerland, and not dependent on a French scheme. One source adds the United Kingdom. The test is your social security affiliation, not your nationality or where you live, so ask your adviser which rate you fall under and confirm the rate in force on the date of the deed.
Holding-period allowances
The allowances reduce the taxable gain the longer you have owned:
- for income tax: no allowance for the first five years, then 6% a year from the sixth to the twenty-first year and 4% in the twenty-second, which means full exemption from income tax after 22 years
- for social levies: 1.65% a year from the sixth to the twenty-first year, with full exemption reported after 30 years
Between the 22nd and 30th year the allowance for social levies rises faster; the exact percentages should be taken from the official tables.
The surcharge on large gains
A supplementary tax of 2% to 6% applies to real estate gains above €50,000 after allowances, excluding building plots. The rate rises with the size of the gain, so a very large gain bears a noticeably higher total.
Exemptions for non-residents
Two exemptions are described by French legal sources, and both have strict conditions:
- former main home: the sale must happen no later than 31 December of the year after you moved abroad (to the EU or a country with the required administrative-assistance agreements), the property must not have been made available to third parties since the move, and you must not have used the next exemption before
- the €150,000 partial exemption: for nationals of an EU or EEA state, covering up to €150,000 of net taxable gain on residential property, available if you were continuously tax-resident in France for at least two years at some point before the sale
These rules are technical, so confirm eligibility with the notary or a tax adviser before relying on them.
Who files and who pays
The tax is normally settled at the time of the sale through the notary, who submits the sale declaration on the official form. Non-EU/EEA sellers selling above €150,000 are generally required to appoint an accredited fiscal representative who guarantees payment, according to one source; ask the notary whether this applies to you and what it costs.
Your home country
France's treaty network and your home country's rules decide whether the gain is taxed again at home and how French tax is credited. Check this before the sale.
Sale-day checklist
- check your holding period against the allowance tables
- establish whether the 17.2% or 7.5% social-levy rate applies to you
- ask the notary to calculate the tax and the surtax before the deed
- check whether either exemption could apply to you
- find out whether a fiscal representative is needed
- confirm the home-country treatment
FAQ
Do non-residents pay a higher rate than residents? The official 2026 income tax rate is 19%; older commentary about higher non-EU rates is out of date. Why 17.2% for some and 7.5% for others? Sellers affiliated to an EU, EEA or Swiss social security scheme pay only the 7.5% solidarity levy. When does the income tax stop? After 22 years of ownership, with social levies stopping after 30 years. What is the surtax? A 2% to 6% charge on gains above €50,000. Who pays the tax? It is normally paid through the notary at the sale.
How we help
We help sellers prepare the file, coordinate with the notary, and point you to a French tax adviser for the calculation and the home-country position, telling you plainly what we find before you sign. This article is general information, not tax, legal or investment advice; rates, thresholds and treaty positions change, so confirm every figure with a qualified tax adviser.