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FinCalc

France Capital Gains Tax Calculator

Estimate capital gains tax in France using holding period, income bracket, and country-specific rules.

Example: €100,000 to €180,000 in France

Capital gain

€80,000

Tax amount

€24,000

Net after tax

€156,000

Effective rate on gain

30.00%

On this sample scenario, estimated tax is €24,000 and net proceeds are €156,000.

Source: FinCalc server-rendered example using the same formulas as the interactive calculator.

Inputs

EUR
EUR

Results

Estimated capital gains tax is €24,000 on a gain of €80,000.

Capital gain

€80,000

Taxable gain

€80,000

Tax amount

€24,000

Net after tax

€156,000

Applied rate

30.00%

Effective rate on gain

30.00%

Line itemAmountRate
Purchase price-€100,000—
Sale price€180,000—
Capital gain€80,000—
France PFU flat tax€80,00030.00%
Tax amount€24,00030.00%
Net proceeds after tax€156,000—

How the France calculation works

On the page's €80,000 example gain, France's single 30% layer takes €24,000 in one step — no allowance first, no surcharge after — leaving €156,000 of proceeds at an effective rate that always equals the headline rate. The page example buys at €100,000 and sells at €180,000, an €80,000 gain, which produces €24,000 of tax, €156,000 of proceeds and an effective rate of 30.00%, identical to the headline rate because nothing is deducted first. All three of the remaining controls are inert here: short-term and long-term give the same answer, the low, middle and high brackets give the same answer, and General asset and Residential property give the same answer. Specific property and social contribution rules may differ from this flat treatment.

What the model includes

  • The 30% flat tax (PFU) applied to the whole financial gain
  • Capital gain as sale price minus purchase price, floored at zero
  • Tax amount, net proceeds after tax and the effective rate on the gain

What it leaves out

  • Any split of the 30% into its components
  • Specific property rules and social contribution variations
  • Allowances, acquisition and disposal costs, and capital losses
  • Holding period, income bracket and asset type, none of which change a French result

Methodology and assumptions

This calculator estimates capital gains tax for France using 2026 assumptions.

France mode applies a 30% flat PFU-style rate for estimation.

Core structure: capital gain = sale price - purchase price. Tax is then applied to taxable gain at the modeled country rate.

Results are planning estimates and can differ from filed tax due to deductions, offsets, allowances, provincial/state rules, and exact filing context.

Data source: French Public Finance (https://www.impots.gouv.fr).

For cross-checking assumptions, review the country notes and effective rates shown in the result table.

Displayed rates are expressed as percentages (e.g. 20.00% for 20%).

  • A common default framework is the 30% flat tax (PFU) on financial gains.
  • Specific property and social contribution rules may differ.

France capital gains tax FAQ

Is the 30% split into income tax and social contributions?

Not in this model. The calculator applies 30% as one figure, the flat-tax (PFU) framework the data file names as the common default for financial gains, and reports it as a single line in the breakdown. There is no split between components in the results table and no option to apply one part without the other. Specific property and social contribution rules may differ from this treatment.

Does the holding period change the French result?

No. The French branch of the engine applies 30% whether you select short-term or long-term, so the two settings return identical tax and identical proceeds. On the page's €80,000 example both give €24,000. Any regime that reduces tax according to how long an asset was held is outside this model and has to be applied separately.

Does my income bracket matter?

No. Low, middle and high all produce the same 30%, and the same €24,000 on the page's €80,000 gain. The flat rate is applied to the gain on its own rather than stacked on your other income. If your circumstances would place a gain under a progressive treatment instead, the calculator does not model that alternative and its answer will not match.

Is property handled differently?

No. The asset-type control accepts General asset or Residential property, but the French branch does not read it, so both return 30% on the full gain. The data file flags that specific property rules may differ, and property is where this model is most likely to diverge. Treat a real-estate figure from this page as a starting point rather than an estimate.

What reduces the taxable gain?

Nothing. The gain is the sale price minus the purchase price you enter, and the full amount is taxed at 30%: no allowance, no acquisition or disposal costs, no losses. That is why the effective rate on the page's example reads exactly 30.00%. The headline rate and the effective rate can only differ when something is deducted first, and here nothing is.

What does the €156,000 net figure represent?

The sale price less tax. On the €100,000-to-€180,000 example, €156,000 is €180,000 minus €24,000 of tax, and it still includes the €100,000 of capital you put in. The profit you keep is €56,000. The 30.00% effective rate is measured against the €80,000 gain, not against the sale price, so the two figures answer different questions.

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