Non-resident, how is my capital gain taxed when I sell in France?

Guide led by Arthur Merlino, founder of BRIVEOReviewed by the Briveo teamUpdated on October 28, 2026

A non-resident selling property in France pays a 19 % withholding on the capital gain, whatever the country of residence, plus social levies of 17.2 %, reduced to the 7.5 % solidarity levy alone for people affiliated to a social security scheme of the European Economic Area, Switzerland or the United Kingdom. Holding-period allowances wipe out the income tax after 22 years and the social levies after 30 years. Two exemptions are specific to non-residents, the former main residence sold by 31 December of the year after departure, and the article 150 U II 2° exemption capped at 150,000 € of net gain. The notaire computes, files form 2048-IMM and withholds everything on the day of the deed.

The 19 % withholding and the social levies

Article 244 bis A of the French tax code subjects the capital gain of an individual domiciled outside France to a 19 % withholding. The international page of impots.gouv.fr says it plainly, your gain is subject to a withholding at the rate of 19 % whatever your country of residence. The withholding discharges the income tax, nothing is added to the yearly return.

The same gain bears social levies at the overall rate of 17.2 %. One exception matters, written in I ter of article L. 136-7 of the social security code, people covered by a compulsory social security scheme of a European Economic Area state or of Switzerland, and not charged to a French scheme, are exempt from CSG and CRDS. They remain liable for the 7.5 % solidarity levy of article 235 ter of the tax code. The BOFiP adds that people affiliated to the United Kingdom scheme keep that treatment since 1 January 2021 under the withdrawal agreements.

Levy	Rate	Legal basis
Tax on the capital gain	19 %	Article 244 bis A of the tax code
Social levies, general case	17.2 %	Article L. 136-7, I bis, of the social security code
Affiliated to an EEA, Swiss or UK scheme	7.5 %, solidarity levy only	Article L. 136-7, I ter, of the social security code and article 235 ter of the tax code
Surtax on large gains	2 % to 6 % above 50,000 € of taxable gain	Article 1609 nonies G of the tax code

What is withheld on a non-resident's capital gain

Holding-period allowances, the same as for a resident

The gross gain, sale price minus purchase price increased by costs and, on option, works, is reduced by an allowance for each year of ownership beyond the fifth. Service-public sums it up, for the income tax, 6 % per year from the sixth to the twenty-first year then 4 % in the twenty-second, a full exemption after 22 years; for the social levies, 1.65 % per year from the sixth to the twenty-first year, 1.6 % in the twenty-second, then 9 % per year from the twenty-third to the thirtieth, an exemption after 30 years.

Above 50,000 € of taxable gain, after allowances, an additional tax of 2 % to 6 % applies in smoothed bands. The scale appears on form 2048-IMM, and the notaire applies it.

Years of ownership	Tax on the gain	Social levies
Up to 5 years	0 %	0 %
6th to 21st year	6 % per year	1.65 % per year
22nd year	4 %	1.6 %
23rd to 30th year	exempt	9 % per year
Beyond 30 years	exempt	exempt

Holding-period allowances

The former main residence exemption, sell quickly

Since 1 January 2019, paragraph I of article 244 bis A exempts the gain on the former main residence of a non-resident, under three cumulative conditions written by impots.gouv.fr. The seller must have moved to a European Union member state, or to a state bound to France by an administrative assistance agreement and a recovery assistance agreement. The property must have remained at the seller's free disposal between departure and sale, with no free or paid occupation by anyone. And the sale must take place no later than 31 December of the year following the transfer of residence.

When it applies, this exemption dispenses with filing the capital gains return. It cannot be combined with the article 150 U II 2° exemption below, and the deed must state the basis relied on.

The 150,000 € exemption of article 150 U II 2°

A non-resident who is a national of a European Union member state, or of another European Economic Area state bound to France by an administrative assistance agreement, benefits from an exemption on the sale of a dwelling located in France, limited to one residence per taxpayer and capped at 150,000 € of net taxable gain. The part above 150,000 € is taxed under ordinary rules.

Two conditions hold the scheme. The seller must have been fiscally domiciled in France continuously for at least two years at some point before the sale. And the sale must take place no later than 31 December of the tenth year following the transfer of residence outside France, with no time limit when the seller has had free disposal of the property at least since 1 January of the year before the sale. The cap is assessed per seller, so co-owners or civil partners each apply it to their own share.

Who computes, who pays, and when

The non-resident does nothing personally. The notaire draws up return no. 2048-IMM, computes the allowances, the possible surtax and the social levies, then withholds the sums from the price on the day of signing and pays them to the Treasury with the deed. The BOFiP recalls that the applicable rate is the one in force on the date of sale. When the price exceeds 150,000 € and the seller lives outside the European Economic Area, an accredited tax representative must also be appointed, which is the subject of the next question.

With BRIVEO, the sale file is built online from any country, the mandate is signed electronically and the agent handles the viewings. The commission is paid at the deed, at the notaire's, together with this withholding.

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Frequently asked questions

I live in Canada and sell my flat in Nice, which rate applies?

The 19 % withholding and the 17.2 % social levies, less the holding-period allowances. The 7.5 % exception only covers people affiliated to a social security scheme of the European Economic Area, Switzerland or the United Kingdom. Above 150,000 € of price, an accredited tax representative is mandatory.

I have just left France and my main residence is still for sale, am I exempt?

Yes if you settled in the European Union or in a treaty state, if the property stayed at your free disposal and if the sale is signed by 31 December of the year after your departure. After that date, the article 150 U II 2° exemption remains, up to 150,000 € of gain, if you are an EU or EEA national and lived two years in France.

Do I report the gain in my French income tax return?

No. The 19 % withholding is final, and return 2048-IMM is filed by the notaire with the deed. If you file a French return for rental income, the gain does not appear in it.

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