International Living
Selling Property in France as a Non-Resident: Capital Gains, Tax Representative and Steps
Selling a French home from the United States or abroad means French capital gains tax withheld at closing, often an accredited tax representative, a file of mandatory diagnostics and a sale timeline set by the notaire. A clear guide for non-resident sellers.
A non-resident who sells property in France pays French capital gains tax on the profit at a flat 19%, plus social charges, and the tax is paid by the notaire out of the sale proceeds at closing. Allowances for the length of ownership reduce the taxable gain, until it is fully exempt from income tax after 22 years and from social charges after 30. For sellers living outside the European Union, Iceland and Norway, an accredited tax representative is usually required when the price exceeds €150,000.
This guide explains how the tax works, when a representative is needed, what the sale requires and the steps from listing to final deed. It is general information: your notaire and a cross-border tax adviser confirm what applies to you.
How capital gains are taxed
| Element | How it works for a non-resident seller |
|---|---|
| Income tax on the gain | 19%, whatever your country of residence |
| Social charges | 17.2%; 7.5% for sellers covered by an EEA or Swiss social security scheme |
| Allowance for income tax | 6% a year from the 6th to the 21st year of ownership, 4% in the 22nd: exempt after 22 years |
| Allowance for social charges | 1.65% a year from the 6th to the 21st year, 1.60% in the 22nd, 9% a year after that: exempt after 30 years |
| Surtax on large gains | An additional 2% to 6% on net taxable gains above €50,000 |
| Who pays it | The notaire, from the sale proceeds, at the signing |
Sources: impots.gouv.fr (rates), Notaires de France (allowances, tax representative), FNAIM (surtax brackets).
The gain is broadly the sale price minus the purchase price, with adjustments for acquisition costs and, under conditions, works. An American seller covered by U.S. social security, rather than an EEA or Swiss scheme, generally pays social charges at the full 17.2%.
A simple illustration
An apartment bought for €600,000 is sold twelve years later for €900,000, for a gain of €300,000 before adjustments. After seven years of allowances beyond the fifth year, the income-tax base is reduced by 42% and the social-charges base by about 11.6%. The figures are only indicative; the notaire calculates the actual tax, including any adjustments for costs and works and any surtax.
Do you need a tax representative?
A non-resident seller may have to appoint an accredited tax representative, who guarantees the tax declaration on the sale. According to Notaires de France, no representative is needed when:
The sale price is €150,000 or less per seller
The gain is fully exempt, after 22 years of ownership for income tax and 30 years for social charges
The seller lives in a European Union member state, Iceland or Norway
For an American seller of a property above €150,000 held for less than 30 years, a representative is therefore usually required. Representatives include accredited firms and banks operating in France, and their fees vary, so ask the notaire early and compare quotes.
Exemptions for former residents
Some exemptions exist for sellers who used to live in France, notably for a former main residence sold shortly after leaving, and a partial exemption for certain EU and EEA nationals. Their conditions are strict, depend on where you now live and on your nationality, and most American sellers do not qualify. Ask the notaire before assuming one applies.
What the sale requires
A sales mandate, if you sell through an agency, setting out the terms and fees.
The diagnostics file, a set of mandatory technical reports, including the DPE energy rating that listings must display and, depending on the property, reports on asbestos, lead, termites, gas and electrical installations and natural risks.
The Carrez surface, the legally measured floor area, for apartments in co-ownership.
Co-ownership documents for an apartment: recent meeting minutes, the charges and any works voted.
Title and identity documents for the notaire, and, for a company or trust structure, its corporate documents.
The steps of a sale
Valuation and preparation. Price from comparable recorded sales, gather documents and order diagnostics.
Marketing. Listings must show the DPE rating and, where the buyer pays agency fees, the fees as a percentage of the price.
Offer and preliminary contract. The buyer signs a compromis or promesse de vente, and a non-professional buyer has 10 days to withdraw.
Conditions. Usually the buyer's mortgage, within agreed deadlines.
Final deed. The acte authentique is signed before the notaire, often a few months after the preliminary contract. The notaire pays the capital gains tax and repays any mortgage from the proceeds, and transfers the balance to you.
You do not have to be in France for the signing: a power of attorney, prepared with the notaire, is common for sellers abroad.
The U.S. side
Americans remain taxable in the United States on their worldwide income, so a French property sale is also reported on the U.S. return. The France–United States tax treaty and foreign tax credits are designed to limit double taxation, but how they apply, including to currency movements and to any mortgage, is individual. Take advice from an adviser who knows both systems before you sign.
Common mistakes
Leaving the tax representative to the last minute. It can delay the signing.
Assuming an exemption applies. Most former-resident exemptions have strict conditions.
Ordering diagnostics late. Listings must show the DPE, and the file must be complete for the preliminary contract.
Forgetting the U.S. return. The sale has consequences in both countries.
Pricing from the purchase price rather than from the market. Buyers compare with recent sales.
Frequently asked questions
How much tax does a non-resident pay on a sale in France?
Generally 19% income tax plus social charges of 17.2% (7.5% for those covered by an EEA or Swiss social security scheme) on the taxable gain, reduced by allowances for each year of ownership after the fifth, and a surtax on net taxable gains above €50,000.
When is a sale in France exempt from capital gains tax?
From income tax after 22 years of ownership, and from social charges after 30 years. Other exemptions exist for specific situations.
Do Americans need a tax representative to sell in France?
Usually, when the price exceeds €150,000 and the property has been held for less than 30 years. Sellers living in the EU, Iceland or Norway are exempt from this requirement.
Can I sell my French property without traveling to France?
Yes. A power of attorney prepared with the notaire lets someone sign on your behalf.
Final perspective
A non-resident sale in France is straightforward when it is prepared early: the tax calculated with the notaire, a representative appointed in good time, the diagnostics in hand and advice taken on both sides of the Atlantic.
Asher works with sellers in Paris, Monaco and across the French Riviera, presenting properties to North American and international buyers alongside independent professionals. Read more on our France selling page, see our guide to the cost of owning property in France, or contact Asher to discuss your sale.
Sources
impots.gouv.fr, property capital gains for non-residents (opens in a new tab).
Notaires de France, property capital gains of non-residents (opens in a new tab).
FNAIM, property capital gains and taxation (opens in a new tab).
La finance pour tous, the 10-day withdrawal period (opens in a new tab).
This guide is general information as of October 2026, not tax or legal advice.
About the author
Asher McInerney
Asher McInerney has more than 20 years of real estate experience and has been licensed in California since 2005. He represents clients in San Francisco with Ground Matrix, Inc., and serves as International Director of Sales at Fracct Homes in France.
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