Global Property Guide

Financial Information for the Residential Property Buyer


Capital Gains Tax (Effective) - France Compared to Europe

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Finland 34.00%
France 33.30%
Ireland 33.00%
Iceland 31.80%
Sweden 30.00%
Portugal 28.00%
UK 28.00%
Austria 27.50%
Slovak Rep. 25.00%
Norway 24.00%
Denmark 24.00%
Russia 20.00%
Serbia 20.00%
Cyprus 20.00%
Estonia 20.00%
Luxembourg 19.48%
Spain 19.00%
Ukraine 18.00%
Liechtenstein 17.01%
Hungary 15.00%
Lithuania 15.00%
Latvia 15.00%
Czech Rep. 15.00%
Albania 15.00%
Greece 15.00%
Belarus 13.00%
Malta 12.00%
Switzerland 11.50%
Bosnia & H. 10.00%
Slovenia 10.00%
Moldova 10.00%
Bulgaria 10.00%
Macedonia 10.00%
Montenegro 9.00%
Andorra 6.00%
Netherlands 1.62%
Romania 0.00%
Turkey 0.00%
Croatia 0.00%
Italy 0.00%
Germany 0.00%
Monaco 0.00%
Belgium 0.00%
Poland 0.00%

France: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


France generates excellent house price statistics, produced both by the public and private sector. Quality time-series are published by the National Institute for Statistics and Economic Studies (INSEE) and the Federation Nationale de l'Immobilier (FNAIM). Good data also comes from the Ministere de l'Equipment etc, the Chambre de Notaires de Paris, and the Observatoire National des Marches de l'Immobilier (ONMI). For general economic statistics, consult the Banque de France site.