Selling property in France as a foreigner: 19%, social charges, and the 22 and 30-year lines.
// Short answer
A non-resident selling French property pays 19% income tax on the net gain, plus social charges of 17.2%, or 7.5% if covered by EEA, Swiss or UK social security. The notaire collects it at completion. Taper relief makes the gain free of income tax after 22 years and of social charges after 30. A tax representative may be needed.
Rules and rates as of September 2026. Transfer duty is set by each department and letting rules are changing, so check the dated items again before you sign. Every figure links to its source.
On this page
- How much tax does a non-resident pay on selling French property?
- How does taper relief work in France?
- Does a non-resident seller need a tax representative in France?
- What if I let the property furnished before selling?
- Can a former French resident sell their old home tax-free?
- Can a foreigner take the sale money out of France?
How much tax does a non-resident pay on selling French property?
19% income tax on the net gain, plus social charges of 17.2%. Sellers resident in the EEA, Switzerland or the UK and affiliated to social security there pay 7.5% instead of 17.2%. The notaire collects the tax at completion.
A surtax applies where the net taxable gain, after taper relief, exceeds EUR 50,000, at progressive rates from 2% to 6%.
Sources
How does taper relief work in France?
The gain is exempt from income tax after 22 years of ownership and from social charges after 30. Income tax relief is 6% a year for years 6 to 21 and 4% for year 22. Social charges relief is 1.65% a year for years 6 to 21, 1.60% for year 22 and 9% a year for years 23 to 30.
| Years held | Income tax relief | Social charges relief |
|---|---|---|
| 1 to 5 | None | None |
| 6 to 21 | 6% a year | 1.65% a year |
| 22 | 4% | 1.60% |
| 23 to 30 | Exempt | 9% a year |
| Over 30 | Exempt | Exempt |
Sources
Does a non-resident seller need a tax representative in France?
Yes, unless one of three exceptions applies: the seller lives in the EU or EEA (with an administrative assistance agreement), the sale price is EUR 150,000 or less, or the gain is fully exempt by holding period.
A seller outside the EU who sells for more than EUR 150,000 within 30 years should appoint an accredited representative before completion.
What if I let the property furnished before selling?
For sales from 15 February 2025, depreciation deducted on a furnished (LMNP) let under the real regime reduces the acquisition price used for the gain. In effect, depreciation previously deducted is added back into the taxable gain. Student residences, senior residences and care homes are excepted.
The start date comes from the 2025 finance law, per tax-adviser sources.
Sources
Can a former French resident sell their old home tax-free?
Possibly. EU or EEA nationals who were tax resident in France for at least 2 continuous years can exempt the gain on their former home, capped at EUR 150,000 of net gain, subject to timing conditions.
Check the timing conditions on the tax authority's non-resident page before you rely on it.
Can a foreigner take the sale money out of France?
Yes. The exit friction is tax, not currency control: the notaire deducts the capital gains tax from the proceeds at completion. Cash of EUR 10,000 or more carried out of France must be declared to customs.
Detail: transferring money to France for a property.
Sources
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See the $499 report, page by pageFrequently Asked Questions
What is the capital gains tax rate on French property for non-residents?
When is a French property gain tax-free?
Who pays the tax when I sell in France?
Do I need a tax representative to sell in France?
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