SARF - Your tax representative - Simulator - Property built by a private individual

Property built by a private individual

Before filling in this form, please read this first: Capital gains tax, general rules

Calculate the gross chargeable gain

Land

Buildings

Enter the date of acquisition: (dd/mm/yyyy)
Land: date of acquisition of the land
Building: date on which the works started

Euros

Francs (rounded)

Euros

Francs (rounded)

Sales price or expropriation indemnity

Less: Costs and taxes paid in connection
with the sale (agency commission, etc.)

Less: Purchase price or market value

Less: Purchase costs:
Acquisition in return for payment (7.5%, i.e. € or actual costs)
Acquisition free of charge (inheritance, gift)

Less: Works (by default 15% of the purchase price of the land if owned for more than 5 full years, i.e. €) or actual costs

Less: Costs of roads, drains and utilities:

GROSS CHARGEABLE GAIN

Calculate the reduction allowable for properties owned for more than five full years

Land

Buildings

Number of years of ownership
from the 6th year onwards

Percentage allowance
(maximum 100% = 30 years)

Euros

Francs (rounded)

Euros

Francs (rounded)

Gross chargeable gain
x percentage allowance
= total allowance

Gross chargeable gain
- total allowance
= net long-term chargeable gain

Euros

Francs (rounded)

TOTAL
land + buildings

Your tax burden

Euros

Francs (rounded)

If you are domiciled in France : 34.50 %

If you are domiciled in a country of the EEA* : 19%

If you are domiciled in a country NOT in the
EEA and NOT in an uncooperative country : 33.33%

If you are domiciled in an uncooperative country : 50%

* except Liechtenstein