Selling a second home or a rental investment? Any gain you make may be taxed. Here is how to estimate it simply.
Your main home is exempt
The sale of your main home is entirely exempt from capital gains tax. The tax therefore applies only to second homes, rental properties and land.
The tax rate
The gain (sale price minus purchase price, increased by certain costs and works) is taxed at 19 {f022822c2f3436456b8f206f08e7e17a48e6ad7ff7d8f98ee62480993789f171} income tax and 17.2 {f022822c2f3436456b8f206f08e7e17a48e6ad7ff7d8f98ee62480993789f171} social levies, that is 36.2 {f022822c2f3436456b8f206f08e7e17a48e6ad7ff7d8f98ee62480993789f171} in total, before allowances.
The holding-period allowance
- No allowance for the first 5 years.
- Then 6 {f022822c2f3436456b8f206f08e7e17a48e6ad7ff7d8f98ee62480993789f171} a year from the 6th to the 21st year for income tax.
- Full exemption from income tax after 22 years, and from social levies after 30 years.
A reform under discussion for 2026
A finance bill proposes to reduce the period from 22 to 17 years for exemption from income tax on second homes, in order to free up the resale market. The measure is not yet final: we will keep you informed.
Every situation is different (deductible works, specific exemptions). Have a precise calculation drawn up before you sell.
This information is indicative, correct as at summer 2026 and subject to change. It does not replace advice from a notary, a surveyor or a tax adviser. Contact PROJETS IMMOBILIERS for a tailored assessment.