Taxe sur la Plus-Value

If you sell your second home in France you will have to pay the taxe sur la plus - value immobilière - it is a tax on the profit when selling your second home. In addition you will have to pay a social security tax.

As a non French resident you pay on the gain on the sale of your home 19 % tax. The profit is the difference between the purchase price and the selling price.
Only after 22 years of ownership, you are exempt from this tax. Between 5 and 22 years after purchasing you can deduct a percentage of the profits in a sliding scale through a lump sum or the actual expenses you must prove with invoices. Your own investment by doing work on the house yourself is not deductable.
You also pay 15.5% social security tax. To be exempt, the house must have been in your possession for 30 years.

From September 1, 2013 to September 1, 2014 a special deduction of 25 % of the profits
on which the tax of 19 % is calculated will apply.

To calculate the tax plus-value a simulation is available :

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