Selling a property in France from abroad and dreading the tax bill? Between the base rate of 36.2%, the little-known exemptions specific to non-residents and the timing traps that cost dearly, here is everything you need to know before signing, with the field experience of more than 1,000 expat files supported.
You are selling a property in France from abroad and one question always comes first: how much will the tax authorities take? The answer you are most often given is a figure that frightens: 36.2%. This figure is true, but it tells only a third of the story. At ImmoPourExpat, we have supported more than 1,000 French people spread across more than 60 countries, and on capital gains more than on any other tax subject, we see the same mistakes come back: exemptions specific to non-residents that exist and that nobody claims, ultra-short deadlines that are narrowly missed, renovation works not deducted for lack of knowing that a flat-rate allowance exists. This guide gives you the exact calculation, the exemptions you can really use, and the levers to avoid paying a cent more than necessary.
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The basic rule is simple and does not depend on your tax residence: a property located in France remains taxable in France, whether you live in Dubai, Montreal or Singapore. It isarticle 244 bis A of the Code général des impôts that applies specifically to non-residents, with a 19% rate that is exactly the same as for a resident.
Where it really changes is not the base rate, it is three things: the deadlines for the specific exemptions differ from those of a resident, you may be required to appoint an accredited tax representative, and depending on your country of residence (EU/EEA or not), you do not have access to the same schemes. This is where most of the optimisation is played out.
The calculation fits on one line: gross capital gain = sale price (net of agency fees you bear) minus increased acquisition price (purchase price, plus acquisition costs, plus renovation works). The holding-period allowances are then applied to obtain the net taxable capital gain.
Two cost items increase your acquisition price, and therefore reduce your taxable capital gain:
Worth noting: unlike property income, loan interest never reduces a property capital gain, it is deductible only from your rents.
The longer you keep the property, the more the allowance grows, up to full exemption. And the two counters (income tax and social contributions) do not advance at the same speed.
This rate is fixed, it depends neither on your income level nor on your country of residence.
If you are affiliated to a compulsory social security scheme in the EU, the EEA (Iceland, Norway, Liechtenstein) or Switzerland, you only pay the solidarity levy of 7.5% instead of the 17.2% (this is the case law known as “De Ruyter”). A point to note for 2026: the CSG increase voted in the social security financing act (which raises certain social contributions to 18.6%) does not apply to individuals’ property capital gains, which remain at 17.2%. It targets BIC income (furnished rental in particular), not capital gains.
Beyond €50,000 of net taxable capital gain (after the holding-period allowance), a progressive additional tax applies, from 2% to 6% depending on the amount:
| Net taxable capital gain | Surcharge rate |
|---|---|
| Up to €50,000 | None |
| 60 000 à 100 000 € | 2 % |
| 110 000 à 150 000 € | 3 % |
| 160 000 à 200 000 € | 4 % |
| 210 000 à 250 000 € | 5 % |
| Beyond €260,000 | 6 % |
| Holding period | IR taxable base | Social contributions taxable base | Total effective rate |
|---|---|---|---|
| Less than 5 years | 100 % | 100 % | 36,2 % |
| 10 years | 70 % | 91,75 % | ~29,1 % |
| 15 years | 40 % | 83,5 % | ~22 % |
| 20 years | 10 % | 75,25 % | ~14,8 % |
| 22 years | 0% (full IR exemption) | 72 % | ~12,4 % |
| 25 years | 0 % | 45 % | ~7,7 % |
| 30 years | 0 % | 0% (full exemption) | 0 % |
Full exemption from income tax arrives at 22 years of ownership. That from social contributions, only at 30 years. In between, only social contributions remain to be paid, and this is precisely where the 15% renovation flat rate keeps lowering the bill, without any invoice being needed.
This is the least well-known chapter, and the one where I see the most money needlessly lost. There are two schemes designed specifically for your non-resident status, and they cannot be combined: it is one or the other.
If the property you are selling was your main residence at the time you left France, you can be fully exempt, with no ceiling, subject to two cumulative conditions:
There is an additional condition linked to your new residence: it must be in an EU country, or in a State that has signed with France both a convention against tax evasion and a convention on tax recovery assistance. Check this point before relying on this exemption, not every country that is “expat friendly” on paper necessarily has both conventions.
If you miss the window for the full exemption, this safety net can still save you a lot, but it is more restrictive than is generally believed:
Also good to know: there is a small exemption for sales whose price does not exceed €15,000, assessed on full ownership. Anecdotal most of the time, but useful if you sell a small share or an isolated lot.
Even once your French taxation is calculated, one question remains: will your country of residence also tax this gain, and if so, how is double taxation avoided? France has signed more than 120 tax treaties worldwide, and this is a subject we have covered in depth in our guide to investing in France from abroad. Remember the essentials here: check the tax treaty applicable to your country before signing the preliminary contract, not after.
A non-resident must appoint an accredited tax representative at the time of sale, except in three cases of exemption (only one is enough):
If you are concerned, this representative can be a permanently accredited company, your bank if it has activity in France, the buyer themselves if they are tax resident in France, or any other person resident in France and accredited by the tax authorities (notaries and lawyers are excluded from this role). Its mission is to guarantee to the tax authorities that the tax will be properly calculated and paid.
This is a point I systematically push people to look at from the purchase, not at the time of resale.
“You will have to look at what the taxation will be if one day we sell, because it is essential, and it is linked to the form of ownership and the tax regime chosen from the start. It is not a copy-and-paste story, each situation has its own suitable taxation.” Frédéric Moreau, founder of ImmoPourExpat
If your SCI is tax transparent (under IR), the capital gain made on the sale of the property follows exactly the same rules as if you owned the property in your personal name: same holding-period allowances, same flat rates for works. The company brings no particular tax advantage or disadvantage on this specific point.
If your SCI is under IS, everything changes. The capital gain is no longer an individual’s capital gain, it is a business result that adds back the depreciation you deducted during the holding period. Those who depreciated their property heavily to reduce their rental income each year sometimes discover too late that this advantage is paid for on exit. It is a trade-off to make at the time of purchase, not at resale.
The family SARL is a SARL formed solely between members of the same family (direct-line relatives, brothers and sisters, spouses or PACS partners) that has opted for the partnership tax regime, and therefore for income tax. This option is reserved for commercial activities, which is the case for furnished rental.
On paper, a commercial company falls under professional capital gains. But furnished rental is an exception: if you are a non-professional furnished landlord (LMNP), your share of the capital gain follows the individuals’ capital gains regime, with the same holding-period allowances as direct ownership. If you are a professional landlord (LMP) at the time of sale, the professional capital gains regime applies.
For you, as a non-resident, the mechanics remain those of a direct sale: as the SARL has its registered office in France, your share of the capital gain is subject to the levy under article 244 bis A, at the rate of 19%, in proportion to your rights in the company.
Two points to anticipate before buying:
“The family SARL can be an extremely interesting vehicle for a non-resident.” Frédéric Moreau
If your company is transparent, you have a strategic option: selling your shares rather than having the company sell the property. The capital gain is then calculated on the difference between the sale price of your shares and their acquisition price, which can, depending on the situation, be more advantageous. This is a structuring point that deserves to be anticipated with specialist advice, even before the purchase.
One last thing to keep in mind if you are considering selling several properties close together in time: beyond a certain volume and frequency, the tax authorities can reclassify the operation as a property dealer activity, with a BIC/IS regime and VAT much heavier than the individuals’ capital gains regime. This is not a risk for an occasional resale, but it becomes an issue if buy-to-sell becomes a recurring activity.
The table above speaks for itself: between 15 and 22 years of ownership, each year gained mechanically lowers your effective rate. If your sale is not urgent, this is often the simplest lever.
If you plan to remain an owner for less than 5 years, the 15% flat rate does not apply: only contractors’ invoices count. Get into the habit of keeping everything from the start of the project, it saves you from making trade-offs in a rush at the time of sale.
As we have seen, IR or IS for a company, personal name or company, these are choices that determine your taxation on exit. Anticipating means keeping all your options.
Once the preliminary contract is signed, you can no longer change much about your situation. Check your tax treaty upstream, not after receiving your tax assessment.
Let us take a simple case, by way of illustration (the amounts are deliberately round): a property bought for €200,000, resold for €280,000 after 12 years of ownership, with no renovation invoice kept.
This is a simplified example to understand the mechanism. Each real situation has its own variables, particularly if one of the exemptions specific to non-residents applies.
Many people sell without even checking whether they are entitled to the 15% flat rate, or without having kept their invoices to apply the actual costs. In both cases, it is money left on the table.
This is the most costly mistake in this guide. Renting out your former home “while waiting” after leaving, even for a few months, can cost you a full exemption in favour of taxation at 36.2%.
If you are an expat outside the EU/EEA, this scheme does not concern you. Do not build your sales strategy on it without having checked your eligibility.
Above €150,000 of sale price and outside the EU/EEA, its absence can block or delay your transaction at the notary.
Paying your French tax is one thing. Discovering afterwards that your country of residence also taxes the gain, for lack of having checked the treaty, is another.
An occasional resale falls under the individuals’ capital gains regime. Several resales close together can tip into a much heavier professional regime.
No, the base rate is identical: 19% income tax and 17.2% social contributions. What changes are the conditions for access to certain exemptions and the possible obligation to appoint a tax representative.
You must be a national of an EU or EEA country that has signed an anti-fraud convention with France, have been tax resident in France for at least two years before the sale, and sell within ten years of leaving (or with no limit if the property has remained at your disposal).
You lose the benefit of the full exemption, which requires that the property was not made available to a third party between departure and sale. You may still have the exemption capped at €150,000 if you are eligible.
Only if you are resident outside the EU/EEA (excluding Iceland and Norway), the sale price exceeds €150,000 and your capital gain is not fully exempt through the holding period.
No, that is precisely its advantage: it applies automatically if you have owned the property for more than 5 years, without having to prove the actual amount of the works.
No. The increase in social contributions to 18.6% voted for 2026 concerns BIC income (furnished rental in particular), not individuals’ property capital gains, which remain at 17.2%.
If your SCI is under IR, no, the calculation is identical to direct ownership. If it is under IS, yes, the regime changes completely and adds back the depreciation deducted.
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The information on this page is general and does not replace tax, legal or financial advice suited to your situation.
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