Money, tax and the law
Selling a French property as a non-resident: the tax.
When you sell a French property from abroad, the tax on the gain is paid at the sale, through the notaire. Here are the official rules.
Contents
The gain is the difference between the sale price and the purchase price, adjusted for costs and certain works. It is taxed in France, with allowances that grow with the years of ownership. The rules below come from the tax administration (impots.gouv.fr, page updated on 27 January 2026).
The rate
Non-residents pay income tax of 19% on the gain, plus social charges. The social charges are 17.2% for people living outside the European Union, the European Economic Area and Switzerland. People covered by the social security of an EU or EEA country or of Switzerland do not pay the CSG and CRDS, only the 7.5% solidarity levy; the administration states that the levy still applies to residents of the United Kingdom. A surtax applies to gains above 50,000 euros.
The allowances for holding time
For the income tax, the gain is reduced by 6% a year from the sixth to the twenty-first year of ownership, and 4% in the twenty-second: after 22 years, it is exempt. For the social charges, the allowance is slower, and the exemption is reached after 30 years.
Exemptions
Two exemptions can concern people who once lived in France: the sale of their former main home, and an exemption up to 150,000 euros of gain. Both have strict conditions, which the notaire checks.
The fiscal representative
A non-resident seller must usually appoint an accredited fiscal representative in France, who answers for the tax. No representative is needed if you live in the European Union, Iceland or Norway, if the price is 150,000 euros or less per seller, or if the gain is fully exempt. Otherwise, the notaire will point you to accredited companies.
Who pays, and when
The notaire calculates the tax, files the return and pays it out of the sale price at the signing. You receive the net amount. If you have other French income, the gain is also mentioned on your income tax return.
Selling with me from abroad
I handle the sale on site, from the valuation to the deed, and I put you in touch with the notaire early so the tax is known before you accept an offer. Selling your Burgundy property from abroad. I work in English and French every day. I also speak Hindi, Urdu and Punjabi fluently, Persian (Farsi) very well, and good Greek and Arabic.
Frequently asked questions
What is the capital gains tax rate for non-residents in France?
19% income tax plus social charges: 17.2%, or 7.5% for people covered by an EU, EEA or Swiss social security scheme. A surtax applies above 50,000 euros of gain.
When is a gain exempt?
After 22 years of ownership for the income tax and 30 years for the social charges, or under the specific exemptions for former residents.
Do I need a fiscal representative?
Not if you live in the EU, Iceland or Norway, if the price is 150,000 euros or less per seller, or if the gain is fully exempt. Otherwise, yes.
Who pays the tax?
The notaire pays it out of the sale price at the signing.