Selling in France: 19% plus 17.2%, full exemption after 22 and 30 years; LMNP adds back depreciation
The gain is taxed at 19% plus 17.2% contributions; a main home is exempt. The holding period allowance eliminates the tax after 22 years and contributions after 30 years; on gains above EUR 50,000 there is a surcharge of 2 to 6%. From February 15, 2025, for LMNP under the réel regime, depreciation already deducted is added to the gain on sale.
What this changes in the calculation
When exiting a furnished let the gain is larger by the amount of depreciation; with a holding period of up to 5 years there is no allowance.
- Source
- impots.gouv.fr
- Status
- verified
- Published