Capital Gains Tax on French Property for Non-Residents 2026

France taxes capital gains on French real estate at source, whoever the seller is and wherever they live — the tax treaties with the UK, the US and virtually every other country confirm France's right to tax first. For non-resident individuals the mechanics are identical to residents' since 2015 : same 19% rate, same taper relief, same surtax.

What changes for non-residents is the social-levy rate (see below), the fiscal representative formality, and the interaction with your home country's tax. The good news : for inherited and long-held properties, the effective rate is often far below the headline 36.2% — sometimes zero.

Net gain = sale price − acquisition basis. Both ends can be adjusted in your favour :

• Sale price : reduced by seller-borne costs (diagnostics, fiscal representative fee…);
• Acquisition basis : the purchase price — or, for inherited property, the value declared in the succession — plus :
  • acquisition costs : actual notaire fees and duties, or a flat 7.5% of the purchase price;
  • renovation works : actual invoiced amounts (by registered builders, not DIY), or a flat 15% of the purchase price if you have owned for more than 5 years — no invoices needed for the flat option.

Worked example : apartment bought €200,000 twelve years ago, sold €320,000. Basis = 200,000 + 15,000 (7.5%) + 30,000 (15%) = €245,000. Raw gain = €75,000 — before taper relief, which at 12 years cuts the taxable gain further (see next section).

For inherited property, the basis rule is the quiet giant : the succession value resets the clock and the basis, which is why selling soon after inheriting usually produces no taxable gain at all.

The taxable gain shrinks with each full year of ownership beyond the fifth :

Practical read : a property held 15 years is already 60% exempt from the 19% tax ; one held 22+ years pays only social levies on a reduced base ; one held 30+ years pays nothing — and is also exempt from the fiscal representative requirement.

The prélèvements sociaux are where non-residents differ most :

• 7.5% (solidarity levy only) : sellers affiliated to a social security system of the EU, EEA or Switzerland — and, thanks to the Brexit withdrawal agreements' social security coordination, UK residents covered by the NHS/UK system in most cases. You must not be a burden on the French system;
• 17.2% (full CSG/CRDS + solidarity) : everyone else — US, Canadian, Australian residents, and non-EU expats generally.

The reduced rate is claimed in the completion paperwork with proof of affiliation (an S1 form, NHS/insurance certificate…). It is regularly missed — on a €100,000 taxable gain the difference is €9,700. If it was missed on a past sale, refund claims are possible within the standard French claim deadlines.

Net taxable gains (after taper relief) above €50,000 bear an additional surtax, per seller :

The threshold applies per seller : a couple selling jointly assesses €50,000 each. Combined with the 19% + 7.5/17.2%, the absolute worst case tops out around 42% — but only on large, short-held gains.

Beyond taper relief, three exemptions matter for expats :

1. The €150,000 expat exemption (article 150 U II-2° of the tax code) : EU/EEA nationals (and some treaty countries) who were French tax residents for at least 2 years at any point can exempt up to €150,000 of net gain on one former French home, sold within 10 years of leaving France (no deadline if the property stayed at your free disposal since 1 January of the year before the sale). Each spouse can use it;
2. Former main residence : if you sell your French main home after moving abroad, full exemption is possible when the sale completes by 31 December of the year following departure and the home stayed unoccupied — a Brexit-era lifesaver for returning Britons;
3. Low-value sales : sale price below €15,000 per seller — rare for property, relevant for parking spaces or small shares in indivision.

None of these apply automatically : they must be claimed in the deed. Tell the notaire your residence history early.

Sellers resident outside the EU/EEA (UK included since Brexit, US, everyone else) must appoint an accredited fiscal representative (représentant fiscal) who guarantees the capital gains calculation towards the French tax authority — unless :

• the sale price is €150,000 or less (per seller), or
• the property has been held for more than 30 years (fully exempt anyway).

Accredited firms charge roughly 0.4% to 1% of the sale price, negotiable on large deals. The notaire cannot complete without it, so anticipate : it is one more document chase between the preliminary contract and the deed. EU/EEA residents are exempt from the requirement entirely.

France taxes first ; your residence country then applies its own rules with a credit :

• UK residents : the gain is also within UK CGT (24% on residential property gains for higher-rate taxpayers in 2026), computed under UK rules in sterling — which can produce a UK gain even where France sees little, because of currency movements. The UK credits the French tax paid under the 2008 treaty. UK residents must report through Self Assessment;
• US persons : the sale is reportable on the US return ; the basis for inherited property is generally stepped up to date-of-death value (mirroring the French rule) ; the French income tax (not the social levies, historically litigated but now generally creditable following the IRS position on CSG/CRDS) generates a foreign tax credit. State taxes may apply on top;
• No extra French filing : for most non-resident individuals the notaire's withholding settles the French side in full. Exception : if the French gain plus other French income makes a French return worthwhile (rare for a one-off sale).