Individuals – excluding building land

Simulator
Individuals – excluding building land superadmin 20 décembre 2022

Date of sale and acquisition

Calculate your capital gain



To be deducted:










(by default 15 % of the purchase price, i.e. 0€ or actual)







Calculation of the tax (IR)
















Calculation of social security contributions















Additional tax (1)





%






%







Your Total Tax Payable





(1) Additional tax: If the capital gain is greater than 50,000 € per
joint owner. If several origins of ownership, additional tax to be
calculated on the sum of the IR capital gains (listed in 3)

(2) The rate of 7.5% (PS) is reserved for persons affiliated to a compulsory health insurance scheme in an EEA country, Switzerland or the United Kingdom, outside France, and not subject to French social security.