France Capital Gains Tax
Detailed capital gains tax rates and rules for France in 2026.
Capital gains are subject to the flat tax (prélèvement forfaitaire unique or PFU) of 30%, comprising 12.8% income tax and 17.2% social levies (CSG/CRDS). Taxpayers may opt for progressive taxation instead if more favorable, in which case the income tax portion is taxed at their marginal rate. Real estate capital gains (excluding principal residence) are subject to 19% income tax plus 17.2% social levies, with tapering relief after 6 years of ownership leading to full exemption after 22 years (income tax) or 30 years (social levies).
Standard Rate
30%
Exemptions
- Principal residence exemption for the sale of the taxpayer's main home
- Holding period relief for securities acquired before 2018 (if opting for progressive taxation): 50% abatement for 2-8 years, 65% for 8+ years
- Retirement exemption for business owners selling upon retirement
- Reinvestment relief for certain small business sales
- PEA (Plan d'Épargne en Actions) gains exempt after 5-year holding period (social levies still apply)
How France Capital Gains compares
France’s capital gains tax rate of 30% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
