This France capital gains tax calculator works out the plus-values tax on two very different assets — listed shares, which face a simple flat tax, and real property, where long ownership steadily reduces the bill through tapered abatements. It also handles the full main-residence exemption.
How it works
Shares. Gains on securities default to the PFU (prélèvement forfaitaire unique) of 30%: 12.8% income tax plus 17.2% social charges, applied to the whole gain with no holding-period discount. The gain is sale − purchase − allowable costs.
Property. A non-primary property is taxed at 19% income tax plus 17.2% social charges, but each layer has its own taper:
- Income tax abatement: 6% per year from year 6 to 21, then 4% in year 22 — fully exempt at 22 years.
- Social charges abatement: 1.65%/yr (years 6–21), 1.60% (year 22), then 9%/yr (years 23–30) — fully exempt at 30 years.
Your main residence is fully exempt, so the tool returns zero tax when you tick that box.
Example
Sell shares bought for EUR 100,000 at EUR 160,000: the EUR 60,000 gain is taxed at 30%, so EUR 18,000 is due (EUR 7,680 income tax + EUR 10,320 social charges), leaving EUR 42,000 net gain. The same EUR 60,000 gain on a property owned 8 years gets an 18% income-tax abatement and a 4.95% social-charge abatement, so the bill is meaningfully lower — and after 22 years of ownership the income-tax portion disappears entirely.
Notes
This is an estimate. It does not model the extra surtax on property gains above EUR 50,000, the option to tax share gains on the progressive barème, or non-resident withholding. For a final figure, consult a French accountant.