French capital gains tax calculator: PFU flat tax and property
France taxes gains on securities, funds and crypto with the PFU flat tax: 30% on disposals through 31 December 2025 and 31.4% from 1 January 2026, the sell date fixing the rate. Property other than the main residence pays 19% plus 17.2% with an abatement for every year held past the fifth.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your broker and exchange CSVs, and the calculator applies the €305 crypto proceeds threshold, the holding-period abatements with their two effective rates, the €15,000 and main-residence exemptions and the surtaxe on large property gains, then nets losses across securities and crypto. Everything stays in your browser.
Rates current as of 2026-09-17, from impots.gouv.fr’s crypto declaration FAQ and the cessions mobilières pages.
Current rules
The rates behind the number
The PFU and property regimes
| Regime | When it applies | Tax |
|---|---|---|
| Securities and funds (PFU) | Disposals from 1 January 2022 to 31 December 2025 | 30% flat (12.8% income tax + 17.2% social levies) |
| Securities, funds and crypto (PFU) | Disposals from 1 January 2026 | 31.4% flat (12.8% + 18.6%; the CSG rose 9.2% to 10.6%) |
| Crypto, small seller | Year's total sale proceeds €305 or less | Exempt; over €305 the whole gain pays the PFU |
| Property (not the main residence) | Every disposal, both years | 19% + 17.2% = 36.2%, minus holding-period abatements |
| Property abatements, income tax | 6% per year from the 6th to the 21st year held, 4% in the 22nd | Income-tax free after 22 years |
| Property abatements, social levies | 1.65% per year from the 6th to the 21st, 1.6% in the 22nd, 9% a year from the 23rd to the 30th | Social-levy free after 30 years |
| Property surtaxe | Taxable gain over €50,000 | 2% to €100,000, 3% to €150,000, 4% to €200,000, 5% to €250,000, 6% above |
| Main residence | The home you lived in at the sale | Exempt |
| Cheap property | Sale price €15,000 or below, per sale | Exempt |
The barème (income tax brackets, revenus 2025): it reaches your gains only through the 2OP option
| Taxable income | Marginal rate |
|---|---|
| €0 – €11,600 | 0% |
| €11,600 – €29,579 | 11% |
| €29,579 – €84,577 | 30% |
| €84,577 – €181,917 | 41% |
| €181,917 and over | 45% |
Tables show the figures from the authority pages above, as at 2026-09-17: the 2026 tables carry the 31.4% PFU, the 2025 tables the 30% PFU and the property regime notes. The barème matters to capital gains only if you tick case 2OP and give up the flat tax.
Questions
France capital gains questions
What is the PFU, the flat tax on my gains?
The prélèvement forfaitaire unique is a single flat tax on investment income and capital gains from securities, funds and crypto: 12.8% income tax plus social levies in one rate, withheld by default. Your salary and your barème bracket never change it, and losses of the year plus losses carried forward (ten years for securities and crypto) come off before the rate applies.
Why did the PFU rise from 30% to 31.4% in 2026?
The social part of the flat tax is built from the CSG, the CRDS and a solidarity levy, and the LFSS 2026 raised the CSG on capital income from 9.2% to 10.6%. The income-tax part stayed at 12.8%, so the PFU went from 30% to 31.4% on disposals from 1 January 2026. A sale dated 31 December 2025 still pays 30%: the rate follows the sell date, and each calendar year's return uses its own.
How does the €305 crypto threshold work?
When the total of your crypto sale proceeds for the whole year is €305 or less, your crypto gains for that year are exempt: no declaration of the gains. Cross the line by one euro and the PFU applies to the whole gain, not just the excess. The test sums every crypto sale of the year, so the calculator watches the year's running total across all your sales and imported disposals.
How do the property abatements work?
A property gain is taxed at 19% income tax plus 17.2% social levies, but the longer you held, the smaller the taxed part: from the 6th year of holding, 6% of the gain drops out of the income-tax base each year (4% in the 22nd year, so the income tax vanishes after 22 years), while the social base abates more slowly, 1.65% a year, then 1.6% in the 22nd and 9% a year from the 23rd to the 30th, vanishing after 30. Whole years count, measured to the day, and the two tracks keep separate taxable amounts: held 14 years, the effective rates are 8.74% income tax and 14.65% social on the gain.
Is the sale of my home taxed?
The sale of your main residence (résidence principale) at the time of the sale is exempt from both the income tax and the social levies. A second home or a rental is not: it pays the 36.2% regime with the abatements, and any sale priced at €15,000 or below is exempt per sale. Mark the main-residence box on a property row and the sale drops out of the tax.
What is the 2OP option to leave the PFU?
On your déclaration you can tick case 2OP (3CN for crypto) to give up the flat tax for the year and run your gains through the progressive barème with only 60% of the gain counted, plus social levies. The option is irrevocable for the year and can pay off at low income, because the first barème bracket is 0%. This calculator always computes the PFU; the checklist reminds you to compare both ways before filing.
How long can I carry losses forward?
Securities and crypto losses carry forward for ten years against gains of the same kind, declared on form 2074. The calculator nets them against your gains automatically and reports what is left at the end of the year, dropping anything older than ten years. Property losses are kept apart: they never offset securities or crypto gains.
Do I owe the extra surtaxe on a property gain?
Yes, when the taxable gain after abatements passes €50,000: a surtaxe of 2% applies to gains between €50,000 and €100,000, 3% up to €150,000, 4% up to €200,000, 5% up to €250,000 and 6% above that. The calculator works it out from the abated gain and shows it as its own line in the results and the export.