How are financial capital gains taxed in France?

Financial gains (shares, bonds, funds): taxed at 30% PFU (Prelevement Forfaitaire Unique): 12.8% income tax + 17.2% social charges. Taxpayers can opt for progressive income tax rates if more favorable, in which case CSG (6.8%) becomes deductible.

How are French real estate capital gains taxed?

Property capital gains: 19% income tax + 17.2% social charges = 36.2% base rate. Abatements reduce the taxable gain for long holding periods: for IR purposes, 0% after 22 years; for social charges, 0% after 30 years.

What is the Surtaxe (additional surcharge) on large property gains?

An additional surcharge of 2-6% applies on property gains above 50,000 EUR per person. Starts at 2% on gains 50,001-100,000, rising to 6% above 260,000 EUR. Applied on top of the standard 19% IR rate.

Is the primary residence exempt from French CGT?

Yes. The sale of your principal residence (residence principale) is fully exempt from capital gains tax and social charges, regardless of the gain amount or holding period. The exemption applies to the entire property.

What is the PEA and its tax advantages?

Plan d'Epargne en Actions: a French equity savings plan for EU/EEA shares. After 5 years, gains and dividends are exempt from income tax (but not social charges of 17.2%). Annual contribution limit: 150,000 EUR per person.

France Plus-Value (Capital Gains) Tax Calculator

Calculate French capital gains tax (plus-values). PFU flat tax: 30% (12.8% IR + 17.2% social charges) on financial gains. Real estate capital gains: 19% IR + 17.2% social = 36.2%, with abatement for long holding periods.

Principal ($)

Annual Rate (%)

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Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate French capital gains tax (plus-values). PFU flat tax: 30% (12.8% IR + 17.2% social charges) on financial gains. Real estate capital gains: 19% IR + 17.2% social = 36.2%, with abatement for long holding periods. Use the france capital gains tax result to inform your calculation.

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Frequently Asked Questions

How are financial capital gains taxed in France?

How are French real estate capital gains taxed?

What is the Surtaxe (additional surcharge) on large property gains?

Is the primary residence exempt from French CGT?

What is the PEA and its tax advantages?