When a property sells for more than it has been purchased, the IRS imposes a flat tax of 27% in the “benefit”, registered by the seller. The calculation of this “benefit” is from the sales price of the property contained in the deed of sale and purchase price.

The price may be reduced if the costs incurred by the landlord to reduce the base figure for calculating the capital gain.

These expenses may include commissions paid to agents or intermediaries, the costs of certification and diagnosis mandatory before each sale, the cost of the architect … By contrast, the acquisition price may be increased by submitting receipts for expenses incurred for the construction, reconstruction, enlargement or improvement of homes for sale, and the costs of roads. and distribution networks

The remainder of the purchase price and acquisition highlights the gross capital gain has two reductions: -10% for each year of detention beyond the fifth year and a fixed amount of 1000 € operation applicable to the operation.

The net capital gain is taxed then launched since 1 January 2005 to 28.10% including social charges for French residents. This tax is collected directly by the undersigned in the price the seller on the day of sale.