French CGT on Real Estate Relief Chart
10 January 2022
| Full Years of Ownership |
Taper Relief |
| |
Income Tax
(Main Rate) 19%
|
Social Charges
17.2% if French/ non EEA resident
7.5% if EEA/ Switzerland resident
|
| 1 |
0 |
0 |
| 2 |
0 |
0 |
| 3 |
0 |
0 |
| 4 |
0 |
0 |
| 5 |
0 |
0 |
| 6 |
6% |
1.65% |
| 7 |
12% |
3.30% |
| 8 |
18% |
4.95% |
| 9 |
24% |
6.60% |
| 10 |
30% |
8.25% |
| 11 |
36% |
9.90% |
| 12 |
42% |
11.55% |
| 13 |
48% |
13.20% |
| 14 |
54% |
14.85% |
| 15 |
60% |
16.50% |
| 16 |
66% |
18.15% |
| 17 |
72% |
19.80% |
| 18 |
78% |
21.45% |
| 19 |
84% |
23.10% |
| 20 |
90% |
24.75% |
| 21 |
96% |
26.40% |
| 22 |
100% |
28.00% |
| 23 |
|
37.00% |
| 24 |
|
46.00% |
| 25 |
|
55.00% |
| 26 |
|
64.00% |
| 27 |
|
73.00% |
| 28 |
|
82.00% |
| 29 |
|
91.00% |
| 30 |
|
100.00% |
Should you have any queries please contact Virginie Deflassieux or Catherine Le Pelley.
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