SARF - Your tax representative - Simulator

Private individuals, owners for more than 5 years

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

Calculate the gross chargeable gain

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, i.e. € ) or actual costs
NB: the 15% all-in rate only applies to built properties.

Less: Charges for roads, drains and utilities

GROSS CHARGEABLE GAIN

Calculate the reduction allowable for properties owned for less than five years

Enter the date of acquisition (dd/mm/yyyy)

Number of years of ownership
from year 6 onwards

Standard rate per year of ownership

Percentage allowance
(maximum 100% = 30 years)

Euros

Francs (rounded)

Gross chargeable gain
x percentage allowance
= total allowance

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

Your tax burden

Euros

Francs (rounded)

If you are domiciled in France : 32.50 %

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

If you pay income tax in a country NOT in the
EEA and NOT in an uncooperative country : 33.33%

If you pay income tax in an uncooperative country : 50%

* except Liechtenstein