Country tax profile · 2026
France capital gains tax
How France taxes capital gains
Flat tax (PFU) 30% = 12.8% income tax + 17.2% social levies on movable capital gains; real-estate gains 19% + 17.2% social with holding-period taper.
Compiled by MyNomadWorld for France and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How France compares
57 of 197 countries we track have no capital gains tax for individuals. France is not one of them.
Who is a tax resident of France?
Home (foyer) or principal abode in France, main professional activity in France, or centre of economic interests in France (Art. 4B CGI).
Related France taxes
Moving to France?
Get matched with a vetted France tax & immigration advisor who handles residency and the exit from your current country.
See advisors →France capital gains tax FAQ
What is the capital gains tax rate in France?
Flat tax (PFU) 30% = 12.8% income tax + 17.2% social levies on movable capital gains; real-estate gains 19% + 17.2% social with holding-period taper.