Non-resident investor · Resale
Non-resident capital gains tax on French property: rates, relief, exemptions
You live abroad and you are selling a property located in France? The gain falls under a withholding of its own, with taper relief for length of ownership and an exemption reserved for non-residents. RentValo builds this calculation into the resale simulation.
En bref
Up to date as of July 2026: a non-resident's gain on a French property bears 19% tax (CGI art. 244 bis A) plus a 7.5% solidarity levy (for people insured in the EEA, Switzerland or the United Kingdom) or 17.2% otherwise, after taper relief for length of ownership (income tax exemption at 22 years, social levies at 30 years). The specific €150,000 exemption (art. 150 U, II, 2°) remains in force after the 2026 Finance Act. Outside the EU/EEA, a fiscal representative is required above a €150,000 sale price.
The article 244 bis A withholding
- →19% on the net taxable gain, whatever your country of residence — the same rate as a resident, withheld by the notaire at completion and final for income tax purposes.
- →Social levies: 7.5% if you are covered by the social security system of an EEA state or of Switzerland — people insured in the UK get the same rate under the Withdrawal Agreement (French tax authority position) — otherwise 17.2%.
- →Surcharge of 2% to 6% (art. 1609 nonies G) on the portion of the net taxable gain above €50,000.
- →Tax base: sale price less the acquisition price, increased by actual acquisition costs or a flat 7.5%, and by actual works or a flat 15% if the property has been held for more than 5 years — exactly as for a resident.
Taper relief for length of ownership
- →Tax (19%): relief of 6% per year from the 6th to the 21st year, then 4% in the 22nd → full exemption at 22 years.
- →Social levies: 1.65% per year from the 6th to the 21st year, 1.60% in the 22nd, then 9% per year → full exemption at 30 years.
- →At 30 years of ownership there is no tax and no levy left — and no fiscal representative requirement either.
The specific €150,000 exemption (still in force)
Reserved for non-residents, the exemption in CGI article 150 U, II, 2° wipes out up to €150,000 of net taxable gain (measured after taper relief), limited to one dwelling per taxpayer, on three cumulative conditions:
- →be a national of an EU or EEA state that has an administrative assistance agreement with France;
- →have been tax-domiciled in France for at least two continuous years, at any point before the disposal;
- →sell by 31 December of the tenth year following the transfer of your tax domicile out of France — or with no time limit if you have had the free disposal of the property since at least 1 January of the year before the sale.
Fiscal representative: who is affected?
- →Exempt: residents of an EU or EEA state with administrative assistance; any sale at €150,000 or below; any property held for more than 30 years.
- →Required: residents outside the EU/EEA — including the United Kingdom (since Brexit), Switzerland, the United States, Dubai… — for a sale price above €150,000 and ownership of less than 30 years. The accredited representative (représentant fiscal) guarantees the calculation to the tax authority; its cost (often 0.4% to 1% of the price) is deductible from the gain.
Worked example
In brief
A flat bought for €200,000 and resold for €280,000 after 12 years by a German resident (insured in the EEA), ignoring the flat uplifts to the acquisition price:
- •Gross gain €80,000; income tax relief 42% (7 years × 6%) → base €46,400 → €8,816 of tax (19%). Base < €50,000: no surcharge.
- •Social relief 11.55% → base €70,760 → €5,307 of solidarity levy (7.5%). Total ≈ €14,123.
- •The same sale by a resident outside the EEA (17.2%): ≈ €20,987 — social security cover is worth close to €7,000 here.
Illustrative order of magnitude: the flat allowances for costs (7.5%) and works (15%) reduce the bill further. RentValo computes the exact amount in the resale simulation.
Plan your non-resident capital gains tax before you buy
Taper relief, the €150,000 exemption, the LMNP depreciation add-back, your country's tax treaty: RentValo folds the resale into the overall return on your project.
Simulate my investment and its resale →Frequently asked questions
What is the capital gains tax rate for a non-resident in France?
An individual non-resident's gain on French property bears the withholding under CGI article 244 bis A at 19%, plus social levies: 7.5% (the solidarity levy) for people covered by the social security system of an EEA state or of Switzerland — and of the United Kingdom under the Withdrawal Agreement — or 17.2% otherwise. A surcharge of 2% to 6% applies on net taxable gains above €50,000.
Does the €150,000 non-resident exemption still exist in 2026?
Yes — checked in July 2026 against the consolidated version of the CGI. Article 150 U, II, 2° is still in force after the 2026 Finance Act: the repeal amendment debated in autumn 2025 was not retained in the act enacted on 19 February 2026. The exemption remains capped at €150,000 of net taxable gain, limited to one dwelling per taxpayer.
What are the conditions for the €150,000 exemption?
Three cumulative conditions: be a national of an EU or EEA state (having an administrative assistance agreement with France); have been continuously tax-domiciled in France for at least two years at any point before the disposal; and sell either by 31 December of the tenth year following the transfer of your tax domicile out of France, or with no time limit if you have had the free disposal of the property since at least 1 January of the year before the sale.
When is a non-resident's capital gain fully exempt?
As for a resident, taper relief for length of ownership (CGI article 150 VC) leads to full exemption from income tax after 22 years of ownership, and from social levies after 30 years. The rates differ: 6%/yr from the 6th to the 21st year then 4% in the 22nd for income tax; 1.65%/yr, then 1.60% in the 22nd and 9%/yr from the 23rd to the 30th for social levies.
Do I need to appoint a fiscal representative to sell?
If you live in the EU or EEA (with administrative assistance), you are exempt. Outside those areas — including the United Kingdom since Brexit — appointing an accredited fiscal representative (représentant fiscal) is compulsory, unless the sale price is €150,000 or less or the property has been held for more than 30 years. Its cost (often 0.4% to 1% of the price) is deductible from the gain.
Does LMNP depreciation increase my taxable gain?
Yes, since the 2025 Finance Act: for disposals from 15 February 2025, depreciation deducted under the actual-expenses regime reduces the acquisition price (including amounts deducted before 2025, ministerial answer of 24 March 2026). Student residences, senior residences and care homes (EHPAD) are excluded. This mechanism applies to non-residents too, the base of the 244 bis A withholding being determined as for a resident.
Will my country of residence tax the gain as well?
Tax treaties generally allocate the taxation of property gains to the country where the property is located — so to France. Your country of residence then eliminates double taxation by exemption or tax credit, depending on its treaty with France. RentValo applies your country's treaty through its Transnational Passport.
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Important notice — RentValo is a property analysis and decision-support tool. The simulations, projections and analyses produced are provided for strictly informational purposes only and do not constitute investment advice within the meaning of Articles L. 321-1 and L. 541-1 of the French Monetary and Financial Code. RentValo is not an investment services provider authorised by the Autorité des marchés financiers (AMF) and does not carry out the activity of Financial Investment Adviser (CIF).
Risks — All property investment involves risks, including partial or total loss of invested capital, void periods, unexpected charges and adverse market movements. Past performance and projected figures displayed do not constitute a guarantee of future results. Market data used (price per m², reference rents, rates, taxation) may change. RentValo cannot be held liable for investment decisions made on the basis of these analyses.
Before any investment decision, we recommend consulting a qualified professional: notary, chartered accountant, AMF-registered wealth management adviser (CGP) or specialist lawyer.