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Real Estate Capital Gains Simulator

Calculate the tax on your property capital gain with holding period allowances.

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How is real estate capital gain taxed?

Real estate capital gains are taxed at 19% income tax + 17.2% social levies, totalling 36.2%. The main residence is fully exempt.

Holding period allowances

Allowances apply from the 6th year. Income tax: 6%/year from year 6 to 21, 4% in year 22 (full exemption after 22 years). Social levies: 1.65%/year from year 6 to 21, 1.60% in year 22, 9% from year 23 to 30 (full exemption after 30 years).

Exemption cases

Main residence, first sale outside main residence (under conditions), price < €15,000, holding > 30 years.

Frequently asked questions

Is the main residence taxed?
No, it is fully exempt with no holding period requirement.
After how many years is the gain fully exempt?
Income tax after 22 years, full exemption after 30 years.
Is renovation work deductible?
Yes with receipts, or a flat 15% after 5 years of ownership.
What is the surcharge?
A surcharge of 2 to 6% applies on net gains above €50,000.
How to reduce the taxable gain?
Increase the purchase price (work, fees), wait for allowances, or sell your main residence.

Optimize your property tax strategy

Track your property values and anticipate the tax impact.

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