Non-resident property capital gains calculator (2026)

How is a non-resident’s capital gain taxed?

When you sell a property in France while living abroad, the capital gains tax is calculated and withheld by the notary on the day of the sale, from the sale price. It has three parts.

Tax	Rates	Holding-period allowance
Income tax	19 %	6% per year from the 6th to the 21st year, 4% in the 22nd: exemption after 22 years
Social contributions	7.5% (EU, EEA, Swiss, UK affiliates) or 17.2%	1.65% per year from the 6th to the 21st year, 1.60% in the 22nd, 9% per year thereafter: exemption after 30 years
Surcharge	2 à 6 %	on the capital gain taxable to income tax, beyond €50,000

How to calculate a non-resident’s capital gain?

Gross capital gain = sale price − deductible selling costs − adjusted acquisition price. The acquisition price is increased by purchase costs (actual, or 7.5% flat rate for a purchase only, not for a gift or inheritance) and works (actual, or 15% flat rate after 5 years of ownership). Allowances count full years of ownership, date to date. For a furnished property let under the actual regime (LMNP), the depreciation deducted reduces the acquisition price for sales made since 2025.

The two expat exemptions

The former main residence is fully exempt if it is sold no later than 31 December of the year following your departure, without having been let or lent in the meantime, and you live in the European Union or in a country that assists France with tax recovery. This is not the case for Switzerland. Non-cooperative States are excluded, and this exemption does not apply if the €150,000 exemption has already been used.

The €150,000 exemption targets a home in France owned by a national of the European Union or the EEA (a French person based in Dubai is entitled to it), tax resident in France for at least 2 years in a row, who owns the home directly. The sale must take place no later than 31 December of the 10th year following departure, or at any time if they have had free use of it since 1 January of the year preceding the sale. It applies to a single home per taxpayer, within the limit of €150,000 of net capital gain per seller: a couple selling a joint property can benefit twice, on their half each.

The tax representative

If you live outside the European Union, Iceland and Norway (in Switzerland, the United Kingdom, the United States or Dubai for example) and the sale price exceeds €150,000, the sale must go through an accredited tax representative. None is needed if the capital gain is fully exempt, after 30 years of ownership (tax and social contributions), or for an exempt former main residence. The representative is paid according to their own scale, flat fee or percentage.

Non-cooperative countries

A seller resident in a non-cooperative State or territory (list set each year by order) is taxed at 75%. The calculator does not handle this case.

Example. A property bought for €180,000 in March 2016 is resold for €260,000 in June 2026, by an expat affiliated to Swiss social security. With the flat rates for costs (€13,500) and works (€27,000), the gross capital gain is €39,500. After 10 years, the allowance is 30% for tax and 8.25% for social contributions: the total tax is about €7,970. As he lives in Switzerland and sells for more than €150,000, he must go through a tax representative.

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Frequently asked questions

What is the capital gains tax rate for a non-resident?

19% income tax, plus social contributions: 7.5% if you are affiliated to the social security of an EU, EEA, Swiss or UK country, 17.2% otherwise. A surcharge of 2 to 6% is added beyond €50,000 of capital gain.

After how long is the capital gain exempt?

After 22 years of ownership for income tax, and after 30 years for social contributions.

Can an expat be exempt on the sale of their former main residence?

Yes, in two ways. The former main residence is fully exempt if it is sold no later than 31 December of the year following departure, without having been let, and if the country of residence assists France with tax recovery (not Switzerland). Otherwise, an EU or EEA national resident in France for 2 years in a row is exempt up to €150,000 of capital gain per seller, for a single home owned directly, if they sell before the end of the 10th year following their departure or if they have kept free use of it.

Who pays the capital gains tax of a non-resident?

The notary calculates it and withholds it from the sale price, then pays it over to the tax authorities. You receive the price net of tax.

Do you need a tax representative to sell?

Yes if you live outside the EU, Iceland and Norway (Switzerland and the United Kingdom included) and the sale price exceeds €150,000, unless the capital gain is fully exempt (after 30 years of ownership, or former main residence). It guarantees payment of the tax and is paid according to its own scale, flat fee or percentage.

Does LMNP depreciation increase the capital gain?

Yes, for sales made since 15 February 2025 (excluding serviced residences): the depreciation deducted during furnished rental under the actual regime is removed from the acquisition price, which increases the taxable capital gain.

Is my capital gain also taxed in my country of residence?

It depends on the tax treaty. France generally keeps the right to tax, and your country grants a tax credit or an exemption to avoid double taxation.

Official sources:

Rules up to date as of 2 November 2026. This calculator gives an estimate: it replaces neither a notary nor tax advice on your situation.

The information on this page is general and does not replace tax, legal or financial advice suited to your situation.

Calculator for property capital gains non-resident