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Guide to Selling Property in France

10. Capital Gains Tax

You may well be liable for capital gains tax on the sale of the property.

If it is your main home then no capital gains tax is payable.

This does not necessarily mean you must have been in occupation at the time of sale, simply that it must have been occupied by you on an habitual basis up to the time of the sale. This concession may be available for up to a year, but you will need proper reasons.

There are also other more specific exemptions for elderly persons on a low income, divorced and separated couples, and non-residents who have been previously resident in France for at least two years.

If you are liable, then the amount payable will be your net proceeds, less the sale transaction costs. The costs of certain major renovation works are also deductible, provided they were carried out by a registered builder.

Non-residents from outside of the EEA may also need to appoint a 'fiscal representative' a potentially tricky and expensive process.

You can read more in our guide to Capital Gains Tax in France.

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