Simulateur de plus-value immobilière pour les Particuliers Hors terrain à bâtir
- Form 2048 IMM

Date of Sale and Purchase

Enter the date of purchase (required)

Enter the expected date of sale

Calculate your capital gain

Selling price, or expropriation compensation

Less : Fees and taxes incurred at the time of the sale
(agency commission)

Less : Purchase price, or market value when acquired

Less : Acquisition costs

Acquisition for consideration

7.5%

Actual costs

Acquisition free of charge (inheritance, donation)

Less : Works

15% by default The 15% flat-rate only applies to built properties, after 5 years of ownership

Actual costs ***

Less : Frais de voirie, réseaux et distribution

A ajouter : Amortissements admis en déduction, en application de l’article 39 C du CGI pour les locaux d’habitation loués meublés

gross capital gain

Calculation of the tax

Calculation of the deduction for length of ownership

Capital gain after allowances

None

Allowance of 60%

Allowance of 70%

Allowance of 75%

Allowance of 85%

Net capital gain

Amount of tax

Calculation of social security deductions

Calculation of the deduction for length of ownership

Capital gain after allowances

None

Allowance of 60%

Allowance of 70%

Allowance of 75%

Allowance of 85%

Net capital gain

Amount of social taxes (France and foreign countries)**

Amount of social taxes (EEA,Switzerland, UK)**

Additional tax^*

Single

Couple (married, in a “PACS” civil partnership)

Taxable base

Total additional tax

Total tax payable

France and foreign countries** :

For persons resident in theEEA, Switzerland and the UK** :

* Additional tax: If the capital gain is higher than € 50.000 per joint owner. If property acquired in fractions at different times, the additional tax is calculated on the sum of the capital gains tax (shown in 3).

** The rate of 7.5% (social taxes) is reserved for persons affiliated to a compulsory health insurance scheme in an EEA country, Switzerland or the United Kingdom, outside France, and who are not covered by the French social security system.

*** Doit être diminué des amortissements admis en déduction, en application de l’article 39 C du CGI.