Capital gains tax on real estate: the surcharge above €50,000, threshold, scale and calculation

An additional tax is levied on capital gains exceeding €50,000. The rate ranges from 2% to 6%. It is calculated on the entire taxable capital gain, from the first euro, and not just on the portion exceeding the threshold. The threshold is determined after any allowances or deductions. In practice, the notary calculates the tax (service-public.gouv.fr) and, according to the 2026 tax return guide, it is paid when the tax return is filed.

This page details the threshold, the scale, and the formulas. It does not include the complete calculation of the capital gain, which is covered in [reference to relevant section]. the page on capital gains for residents.

What the tax aims to achieve

The tax is set out in Article 1609 nonies G of the French General Tax Code (CGI). It applies to capital gains on real estate subject to income tax, or subject to the levy under Article 244 bis A for non-residents. Form 2048-IMM of May 2026 applies to sales occurring on or after February 21, 2026.

Service-public.gouv.fr specifies that it does not apply to exempt sales or to sales of building land.

The €50,000 threshold is assessed after deductions.

The threshold is not comparable to the gross capital gain. According to the BOFiP (BOI-RFPI-TPVIE-20, version of 18/07/2023) and the 2026 notice, it is assessed as follows:

• after the allowance for holding period (6 % per year beyond the 5th for income tax); ;
• after the exemptions for reinvestment and transfer to social housing organizations; ;
• after the exceptional allowance, when applicable. The rates of this allowance are not repeated here: the sources consulted do not agree.

Capital losses are generally not taken into account. An exception exists for the bulk sale of a property acquired in installments.

The scale

The formulas below are those from form 2048-IMM of May 2026; the BOFiP BOI-RFPI-TPVIE-20 (§ 70) presents the same scale. PV designates the taxable capital gain.

The rate applies to the total amount. A taxable capital gain of €80,000 is subject to 2 % of €80,000, i.e., €1,600.

Another BOFiP (Official Bulletin of Public Finances), BOI-RFPI-PVINR-10-20 (2019 version, dedicated to non-residents), contains a numerical example that does not correspond to this scale. This page does not reproduce it: the reference scale is that of the 2048-IMM notice of May 2026, which you should review on the day of your sale.

The transition periods, with supporting figures

Five €10,000 brackets use a transitional formula; each precedes a full-rate threshold (2 %, 3 %, 4 %, 5 % and 6 %). Their effect is visible in the calculation:

Upon crossing the threshold, the tax increases from 0 to approximately €500, not €1,000 (2 % of €50,001). At €60,000, both formulas yield the same result: €1,200.

Who appreciates the threshold

The threshold is €50,000 per transferor, with rules specific to each situation.

• Joint owners and cohabiting partners : each person is a unique transferor, the threshold is assessed on their share.
• Husband They are considered as co-transferors. It is accepted (BOFiP and notice 2026) to assess the threshold as in matters of joint ownership, that is to say by share of each spouse and not on the total of the couple.
• Civil Partnership Partners : treated as joint owners, with an individual threshold.
• Partnerships (e.g., SCI taxed under the personal income tax regime) According to the BOFiP (Official Bulletin of Public Finances), the tax is payable by the legal entity that realizes the capital gain; form 2048-IMM refers to the individuals or companies and groups concerned. The threshold is assessed at the company level, and it is acceptable to consider only the share of partners subject to income tax. See the sale of a building by a SCI subject to income tax.
• Non-residents benefiting from the €150,000 exemption For a property in France: the threshold applies to the portion of the capital gain exceeding €150,000. The BOFiP gives two examples: €190,000 of net taxable capital gain is not subject to the tax (taxable base of €40,000); €220,000 is subject to the tax on €70,000.

Declaration and payment

In practice, the notary calculates the tax (service-public.gouv.fr). The 2026 information sheet specifies: "The tax is paid when the declaration is filed." If payment is not received, the filing and the formality are rejected. The BOFiP (Official Bulletin of Public Finances) cites forms 2048-IMM-SD, 2048-M-SD, and 2048-M-BIS-SD. If the capital gain does not exceed €50,000, no tax calculation is shown on these declarations.

Three examples from the BOFiP

• Sale at €200,000, purchase at €90,000, gross capital gain of €110,000, allowance of 6 %: net capital gain of €103,400. Tax: 3 % × 103,400 − (110,000 − 103,400) × 1/10 = €2,442.
• Couple, net capital gain of €122,000, i.e. €61,000 per spouse (threshold assessed by share, according to the tolerance allowed): €1,220 per spouse, €2,440 in total.
• SCI, net capital gain of €210,000: only the share of a partner with 25 %, i.e. €52,500, is included in the tax base. Tax: €675.

A property held for 12 years, sold alone or with a partner: a numerical example (fictitious profile)

Situation. A property held for 12 years is sold. The gross capital gain is €150,000. First case: a single owner. Second case: two joint owners with equal shares.

Issue. To know if the tax applies, and how much it represents.

Strategy. Apply the 6 % allowance from the 6th to the 12th year, i.e., 7 years and 42 %. Compare the taxable capital gain to the threshold of €50,000, per person. Apply the formula for the relevant tax bracket.

Result.

The tax is in addition to income tax and social security contributions. The profile, capital gain, and duration are fictitious. The example does not detail expenses, work carried out, or social security contributions. The figures illustrate the calculation and do not reflect your specific situation.

Surtax on capital gains from real estate: what changes depending on your situation

• The number of sellers and each person's share.
• The method of detention : sole owner, joint ownership, married couple, civil partnership, partnership.
• The length of detention, which sets the abatement before the threshold.
• Exemptions applicable (main residence, reinvestment): they are withdrawn before the threshold.
• Resident or non-resident status, in particular for the exemption of €150,000.
• The nature of the property : building plots are excluded according to service-public.gouv.fr.

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