Individuals – excluding building land – The french tax representative

Date of sale and acquisition

Date of acquisition *

Expected date of sale *

Calculate your capital gain

Sale price or expropriation indemnity *

€

To be deducted:

Expenses and taxes incurred during the sale (agency commission…)

€

Purchase price or market value

€

Acquisition costs

acquisition against payment (7,5 % i.e. 0€ or real)

free acquisition (succession, donation)

€

Work
(by default 15 % of the purchase price, i.e. 0€ or actual)

€

Road, network and distribution charges

€

GROSS CAPITAL GAIN

€

Calculation of the tax (IR)

Calculation of the deduction for length of ownership

€

Capital gain after allowance

€

No allowance

70% allowance

85% allowance

70% deduction

€

85% deduction

€

Net capital gain :

€

Amount of tax (IR)

€

Calculation of social security contributions

Calculation of the deduction for length of ownership

€

Capital gain after allowance

€

70% deduction

€

85% deduction

€

Capital gain

€

Social security deductions (France and other countries)

€

Amount of social security contributions (EEA and Switzerland) (2)

€

Additional tax (1)

Taxable base

€

Couple

Spouse 1, owner up to :

Net tax base spouse 1 :

€

Spouse 1, additional tax up to :

€

Spouse 2, owner up to :

Spouse 2 net tax base: :

€

Spouse 2, additional tax up to :

€

Total additional tax :

€

Your Total Tax Payable

France and other countries

€

EEA, Switzerland and United Kingdom (2)

€

(1) Additional tax: If the capital gain is greater than 50,000 € per
joint owner. If several origins of ownership, additional tax to be
calculated on the sum of the IR capital gains (listed in 3)

(2) The rate of 7.5% (PS) is reserved for persons affiliated to a compulsory health insurance scheme in an EEA country, Switzerland or the United Kingdom, outside France, and not subject to French social security.