Capital gains tax on real estate for a non-resident: calculation and rates

A non-resident who sells real estate in France pays a levy of 19% on the capital gain, according to impots.gouv.fr. Social security contributions are also levied: 17.2% for residents of countries outside the EU, EEA, and Switzerland, or a single solidarity levy of 7.5% for individuals affiliated with a European social security scheme but not with a French scheme, who are exempt from CSG and CRDS. Allowances for the holding period reduce the tax base, and the notary collects the tax upon sale.

This page explains the calculation and rates for the sale of property (apartment, house, land) by an individual. It does not cover the sale of company shares, the details of capital gains tax on high amounts, or the effect of a tax treaty. For these points, the rules depend on your specific situation, which you should verify before making a decision.

The calculation rules are those of the residents

The BOFiP states that the rules of Articles 150 V to 150 VD of the French General Tax Code (CGI) apply to non-residents, whether or not they are EU nationals (BOI-RFPI-PVINR-20-10, version in force since 18/07/2023). The calculation therefore follows four steps.

A clarification specific to non-residents: the taxpayer's approval costs outside France, including tax representation costs, are deducted from the sale price (BOFiP, § 30).

The rates

British residents retain their exemption from CSG and CRDS social security contributions after Brexit, with a solidarity levy of 7.5% (%) (impots.gouv.fr). The two criteria (residence and affiliation) do not overlap: intermediate situations can be checked on the impots.gouv.fr page dedicated to tax rates.

The allowances for length of ownership

Source: impots.gouv.fr (modified on 27/01/2026) and service-public.gouv.fr (verified on 15/04/2026). A property held for 10 years, with a capital gain of €10,000, benefits from a €3,000 allowance on the tax base, according to the example on service-public.gouv.fr.

Exemptions and high capital gains tax

The BOFiP specifies that non-residents benefit from the exemption for a sale price less than or equal to €15,000 and from the exemption resulting from the holding period. They do not benefit from the exemptions in paragraphs 1, 1 bis and 1 ter of section II of Article 150 U (BOI-RFPI-PVINR-10-20, § 190 and 200).

Two exemptions are specific to non-residents: one for their former main residence, and another capped at €150,000 of net taxable capital gains. According to the BOFiP (BOI-RFPI-PVINR-10-20), these exemptions cannot be combined. The page "Capital Gains Exemption for Non-Residents" provides further details.

A tax of 2 to 6 times the taxable capital gain exceeds €50,000, according to service-public.gouv.fr. The tax brackets and calculation are detailed in the page about the surcharge ; The reference scale is that of the 2048-IMM notice of May 2026. The BOFiP BOI-RFPI-PVINR-10-20 contains a numerical example for a non-resident (2019 version) which does not correspond to this notice: this page does not reproduce it. Refer to the official notice.

Declaration and payment

• Form. The declaration of real estate assets or rights is made on form 2048-IMM-SD (impots.gouv.fr). For shares in companies whose assets consist primarily of real estate, it is form 2048-M-SD.
• Payment. The notary collects the tax at the time of the sale (impots.gouv.fr).
• Other French income. If you have other taxable French income, the capital gain is reported in box 3VZ of the 2042 C declaration, for the calculation of the reference tax income.
• Tax representative. It is required unless exempt: the seller is domiciled in the EU, Iceland, or Norway; the sale price is less than or equal to €150,000 per seller; and the capital gain is entirely exempt due to the holding period. The "Tax Representative" page provides further details.

Capital gains on real estate for a non-resident: a numerical example (fictitious profile)

Situation. Julien is a fictional character. He resides in a country outside the EU, EEA, and Switzerland and is not affiliated with any European social security system. In 2026, he sells an apartment in France, purchased for €200,000 14 years prior. Sale price: €320,000.

Hypotheses. No sales expenses are deducted. Julien has kept the supporting documents: acquisition costs of €15,000 and renovation costs of €30,000. This example does not use the flat-rate allowances of 7.5 % and 15 %, the application of which to a non-resident is not confirmed. No exemptions apply. The holding period is 14 full years. Any tax representation fees are not taken into account.

Issue. What taxes and social security contributions will be levied on the sale?

Strategy. Julien gathers his purchase deed, his receipts for expenses and work and proof of his social security status, then reviews with his notary and with us before signing.

Result.

The tax base (€34,500) remains below €50,000: the tax on high capital gains is not included in this calculation. Two scenarios illustrate the mechanism. If Julien were affiliated with a European social security scheme and not a French one, the social security contributions would be 7.5 times % × €63,862.50 = €4,789.69, for a total of €11,344.69, a difference of €6,194.66. At the same price, a sale one year later (15 years completed) would yield €16,471.50, a difference of €1,067.85.

This profile is fictitious. The calculation illustrates the mechanism and does not predict your situation.

Capital gains tax on real estate for a non-resident: what changes depending on your situation

• The length of detention : it controls the abatements, from zero before the 6th year to exemption.
• Your supporting documents : acquisition costs and justified work; the flat rates of 7.5 % and 15 % are to be verified for a non-resident.
• Your country of residence and your social security affiliation : 17.2 % or 7.5 % of social security contributions.
• Your country of residence : he is playing on the exemption from having a tax representative.
• The selling price and the nature of the property : thresholds of €15,000 and €150,000, and property held directly or by a company.
• Taxable capital gain : beyond €50,000, an additional tax may apply.
• Your tax treaty It can modify the tax. The BOFiP states that the levy applies "subject to international agreements".

The rule depends on your situation. No results are guaranteed.