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Capital gains tax in France: selling a second home from the UK

Selling a second home in France can release funds for your next move, but the agreed price is not the same as the amount you will keep. French capital gains tax is one part of that calculation. For a UK-based owner, social-security treatment and possible fiscal representation also deserve attention before an offer is accepted.

This guide covers the French side of a privately owned second-home sale, not UK tax advice. Whether your property is a stone house, a renovated farmhouse or a home with land in Dordogne, Lot or Corrèze, ask the notary for a calculation based on your documents. Start with our guide to selling a house in France for the wider process.

1. Establish which French tax rules apply

A second home is not automatically exempt because it is your only property in France. The main-residence exemption has conditions, and a former main home requires a separate check. Explain any change of use, letting activity or move abroad to the notary. [1]

This guide assumes direct ownership by an individual. A company, furnished letting activity, gîte business or agricultural holding may require a different analysis. Do not apply a second-home summary without checking how the property is owned and used.

2. The taxable gain is not just sale price minus purchase price

The calculation uses the sale and acquisition values adjusted under French rules. Certain costs and works can be allowed where the conditions and evidence support them; money spent on a house is not automatically deductible. Provide the acquisition deed, inheritance or gift documents where relevant, and invoices for works. [1]

Ask separately for the taxable gain and estimated net proceeds. A mortgage repayment or a selling expense may affect the cash left after completion without having the same effect on the tax calculation. Do not rely on an online percentage applied to two headline prices.

3. Holding-period relief has two different end dates

The standard French regime includes income tax at 19% and social charges at 17.2% on the relevant taxable gain. An additional tax can apply to certain higher gains. These are not rates on the full selling price. [1, 3]

Relief for the ownership period is calculated separately: full income-tax exemption based on length of ownership comes after 22 years, while full social-charge exemption comes after 30 years. Owning the house for 22 years does not by itself remove all charges. [1, 2]

4. UK owners: check social-security status rather than assuming a Brexit rate

The French tax authority states that UK residents continue to benefit from the CSG and CRDS exemption described for eligible non-French compulsory social-security affiliation; the 7.5% solidarity levy remains. Have your affiliation, eligibility and supporting documents checked for the sale. Nationality alone does not settle the answer. [2, 4]

Fiscal representation is a separate issue. The French authority lists exemptions according to the seller’s residence and the transaction, including qualifying EU/EEA residence, a sale-price threshold and full holding-period exemption. Do not assume that the social-charge treatment also exempts a UK-resident seller from appointing a fiscal representative. Ask the notary whether one is needed and what it will cost. [2]

5. French payment does not settle your UK position

The notary pays the French tax due as part of the sale. Ask a UK tax adviser about any UK reporting and liability and the applicable treaty treatment. This guide has not established your UK liability, filing deadline or entitlement to relief. [2]

Keep the French calculation and sale documents for that separate review. If you are organising another purchase, work with an estimated net figure rather than treating the asking price as spendable funds. Our guide to an asking price for a French character property explains the market side of that decision.

Questions to put to your notary

• Which regime applies to the ownership and use of this property?
• Which costs and works can be included, and what evidence is needed?
• What holding-period relief applies to each charge?
• Does my social-security affiliation change the social charges?
• Do I need a fiscal representative?
• What estimated funds remain after tax, mortgage repayment and selling costs?

Bureau Moulin provides asking-price advice, sale-file preparation, property presentation and contact with prospective buyers. Your notary or tax adviser confirms the tax calculation. Read about our selling service, or tell Ruud and Natascha about the property and your preferred timescale.

Sources

1. Service Public — plus-values immobilières (checked on 19 October 2026)
2. DGFiP — non-résidents : calcul, taux et représentant fiscal (checked on 19 October 2026)
3. DGFiP — plus-values imposées (checked on 19 October 2026)
4. DGFiP — non-résidents et prélèvements sociaux (checked on 19 October 2026)