Selling as a non-resident, you pay a flat 19% income tax on the gain plus social levies of 17.2% — reduced to 7.5% if you are an EU/EEA or UK resident covered by an equivalent social-security scheme, a relief preserved for the UK post-Brexit. Both taxes taper with holding period: full income-tax exemption after 22 years of ownership, full social-levy exemption after 30 years. Gains above 50,000 euros also attract an extra surtax of 2% to 6%. The taxable gain, the tapering and your social-levy rate all depend on your exact status, so confirm the final number with a French notaire before you sell.
The two layers of tax
A French property gain for a non-resident is taxed in two parts. The first is income tax on the gain at a flat 19%. The second is social levies (prélèvements sociaux) at 17.2% — but if you are resident in the EU, the EEA or the UK and covered there by an equivalent social-security scheme, that rate drops to 7.5%. This lower rate was a Brexit-sensitive point and has been maintained for UK residents meeting the condition, which materially changes the arithmetic.
On top of these, a surtax applies to larger gains: from 2% to 6% on taxable gains above 50,000 euros. Add the layers together and a short-held, high-gain sale can face a combined headline rate well above 30% before any taper — which is exactly why holding period matters so much.
The taper reliefs
France rewards long holding with a per-year allowance that erodes the taxable gain. For income tax, the allowance builds so that the gain is fully exempt after 22 years of ownership. For social levies the schedule is slower: full exemption only after 30 years. Between those milestones you are in a partial-relief zone where each additional year of ownership cuts the bill.
The practical consequence is that the same chalet, sold at the same price, can generate very different tax depending on how long you have held it. A sale at year 5 is taxed near the full rate; a sale at year 23 escapes income tax but still owes reduced social levies; a sale at year 31 is essentially exempt. Model your intended holding period before you sell.
What changes the final bill
The taxable gain is the sale price less your acquisition cost, and that cost can be increased by documented improvement works and by a flat uplift for acquisition expenses, which reduces the gain. The notaire computes and, for a non-resident, generally withholds the tax at completion, and depending on the amount a fiscal representative (représentant fiscal) may be required.
Because the rate (17.2% vs 7.5%), the tapering and the deductible works all hinge on your specific status and paperwork, the only reliable number is the one your French notaire produces for your exact sale. Treat any online estimate as directional and confirm it before signing.
Sources
Primary and expert sources behind this answer:
- notaires.fr — Conseil supérieur du notariat (buying costs, capital gains, succession) ↗
- impots.gouv.fr — French tax authority (IFI, capital gains, VAT) ↗
- Légifrance — Code général des impôts (CGI art. 964–983, IFI) ↗
This page is general information, not legal or tax advice. French property tax, inheritance and residency rules are complex and change frequently; every figure and rule here must be confirmed with a French notaire, a tax adviser (fiscaliste) or a lawyer for your specific situation before you act.
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