Calculator of Plus-Values for 2026

Calculate property income tax (including capital gains) in France for 2026. Properties: Income Tax (IR) + Capital Gains Tax (PS) with deductions for possession period. Titles: PFU 30% flat rate.

Active Cessation

Abattement IR: 0% < 6 anni, 6%/anno da 6 a 21 anni, 100% dopo 22 anni
Purchase price + purchase costs + capitalized works
Selling Price (excluding Agency Fees)
Only for properties (taxation on a sliding scale)

Plus Value Calculation

Value Added Tax (VAT)150 000,00 EUR
Tax Deduction (IR) (18% - 8 Years)- 27 000,00 EUR
Imposable Value Added Tax (VAT)123 000,00 EUR
Go down the ranks (30%)36 900,00 EUR
Social Contributions (17.2%)24 561,60 EUR
Total Settings61 461,60 EUR (41.0%)
Net final profit88 538,40 EUR
Plus-value > 50.000 EUR: attenzione alla taxe sur les plus-values elevees (tassa sulle plusvalenze elevate, 2% → 6%) non inclusa in questo calcolo.

Come utilizzare Calcolatore Plus-Values Immobiliari e Mobiliari 2026

Select the type of asset

Mobile investment gains (stocks, ETFs, etc.): PFU 12.8% + PS 17.2% = 30%. Real estate gains: Tiered tax rates + PS 17.2%, with progressive abatement for duration of ownership.

Insert purchase and sale prices

For properties: include notary fees and capitalized works to reduce taxable value. For securities: include acquisition commissions.

Indicate possession duration (real estate)

Only for properties: progressive IR abatement from the 6th year (6% per annum from the 6th to the 21st, 4% in the 22nd year). Total exemption of IR after 22 years. Exemption of PS after 30 years.

Read your payable taxes

The tool shows tax settings, social contributions, total taxes, and final net gain.

Suggerimenti

  • For your main residence: accurately document that it was your actual primary residence (registry address, tax declaration, bills).
  • For rented properties: Consider the sale timing. Selling after 22 years eliminates IR, selling after 30 years also eliminates PS.
  • ETF with PEA regime: exempt capital gains (but 17.2% PS after 5 years of plan ownership). Ideal for long-term equity investments.
  • Tax on profits over €50,000 is often forgotten. Include it in your real estate sale plan.

Domande frequenti

How is real-estate capital gain calculated?

PV = sale price - purchase price. The purchase price includes the price paid, acquisition costs (7.5% flat-rate or actual), and works (only if not already deducted from rental income). A progressive allowance (abattement) applies based on years of ownership.

Is there an exemption for the primary residence?

Yes, the sale of the primary residence is fully exempt from capital gains tax, regardless of the ownership period. It must be the actual primary residence at the time of sale.

What is the tax on high real-estate capital gains?

For real-estate capital gains above EUR 50,000, an additional progressive tax applies: from 2% (50k-100k) up to 6% (>260k), on top of the regular income tax and social contributions.

Can capital losses on securities offset capital gains?

Yes. For securities: capital losses in a given year offset capital gains in the same year. Any negative balance carries forward for the following 10 years. For real estate: there is no offsetting between different asset categories.