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Simulator, capital gains, art. 150 VC CGI

Capital gains tax
computed under the CGI.

Precise calculation of the tax due: income tax 19%, social levies 17.2%, holding-period allowances, and surtax above 50,000 EUR.

Parameters

Your transaction

Actual costs with receipts, or 7.5% flat rate of the purchase price without receipts, no holding-period condition (art. 150 VB II 3 CGI).
15% flat rate available if held more than 5 years and no supporting documents.
years
Income tax exempt at 22 years, social levies exempt at 30 years.
Property capital gains calculator 2026 - Tax + social levies - Briveo