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Tax rate

Seller "private individual"

resident in France: 19% + social security contributions
resident in an EU Member country: 19% + social security contributions
resident out of an EU Member country: 19% + social security contributions
resident ETNC*: 19% + social security contributions

* ETNC : No-cooperative countries and territories



Seller "French partnership" (art. 8 et 8 ter of French Tax Code)

Partner "private individual"

resident in France: 19% + social security contributions
resident in an EU Member country: 19% + social security contributions
resident out of an EU Member country: 19% + social security contributions
resident ETNC*: 19% + social security contributions


Partner "legal entity"

resident in France: 19% or IR or Corporate tax
resident in an EU Member country: Corporate tax since 1st march 2010
resident out of an EU Member country: 33,1/3%
resident ETNC*: 33,1/3%



Seller "foreign partnership"

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Other legal entities

resident in France: IS
resident in an EU Member country + Iceland and Norway: Corporate tax since 1st march 2010
resident out of a EU Member country: 33,1/3%
resident ETNC*: 33,1/3%