Tax on the gain when you sell — T3 in Melun — réel foncier · ID 05Réel foncierPlus-value des particuliers: the better of the flat or the actual purchase costs and works not deducted

A sale at the end of year 20: a gain of -€935, €0 of tax on it, €147,499 of cash from the sale after tax.

Where each number comes from

Each link opens the page that calculates that figure.

  1. What the sale leaves after the loan and fees Net Sale Proceeds Ledger
  2. CSG tax back of the sale year earned in the sale year, paid the next year
    1. Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
      1. Rent collected the rent of the cash-flow page (charges included)
      2. Deficits carried forward Used against later rental profit, oldest first; lost after 10 years
        1. Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
    2. Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
      1. Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
    3. Cash flow before tax (rent − costs − loan payments) Cash Flow
  3. Tax saving taken back a sale within 3 years of a deficit set against your other income
Part 1. The tax on the gain, sale at the end of year 20sale price − agency fee − (price paid + purchase costs + works)
  • Sale price
    €201,331
  • − Agency fee at the sale
    -€10,067
  • = Sale price for the tax
    €191,265
  • Price you paid(given)
    €152,000
  • Purchase costs, flat 7.5%
    €11,400
  • Purchase costs, actual (notary + agency + other)
    €17,400
  • + Purchase costs addedactual amount (> the flat €11,400)
    €17,400
  • Works, flat 15% (held more than 5 years)
    €22,800
  • Works, actual (declared works never deducted from the rent)
    €0
  • + Works addedflat amount (≥ the actual €0)
    €22,800
  • = Price you paid, for the tax1
    €192,200
  • = Gain2
    -€935
  • Full years held
    20
  • Holding allowance, income tax
    90.00%
  • Holding allowance, social contributions
    24.75%
  • Income tax on the gain (19%)3
    €0
  • Social contributions on the gain (17.2%)4
    €0
  • Surtax on large gains
    €0
  • = Tax on the gain
    €0
  • What the sale leaves after the loan and fees5
    €147,343
  • − Tax on the gain
    €0
  • + CSG tax back of the sale year (paid the next year)
    €156
  • = Cash from the sale, after tax6
    €147,499

Holding allowances. Income tax: 6% a year for years 6 to 21, then 4% in year 22 — fully exempt after 22 years. Social contributions: 1.65% a year for years 6 to 21, 1.60% in year 22, then 9% a year for years 23 to 30 — fully exempt after 30 years. A gain below zero is not taxed.

Tax on the gain, year 20€0
Cash from the sale after tax, year 20€147,499
Part 2. If you sold another yeareach year’s sale at the projected price
YearSale priceGainTax on the gainTax saving taken back (sale within 3 years)Cash from the sale, after tax
1€166,650-€11,083€0-€3,210-€2,289
2€168,317-€9,499€0-€3,210€3,640
3€170,000-€7,900€0-€3,210€9,734
4€171,700-€6,285€0€0€19,206
5€173,417-€4,654€0€0€25,642
6€175,151-€25,807€0€0€32,290
7€176,902-€24,143€0€0€39,129
8€178,671-€22,462€0€0€46,127
9€180,458-€20,765€0€0€53,324
10€182,263-€19,050€0€0€60,724
11€184,085-€17,319€0€0€68,335
12€185,926-€15,570€0€0€76,163
13€187,785-€13,804€0€0€84,216
14€189,663-€12,020€0€0€92,500
15€191,560-€10,218€0€0€101,022
16€193,475-€8,398€0€0€109,792
17€195,410-€6,560€0€0€118,816
18€197,364-€4,704€0€0€128,103
19€199,338-€2,829€0€0€137,661
20€201,331-€935€0€0€147,499
21€203,345€977€131€0€157,495
22€205,378€2,909€360€0€167,691
23€207,432€4,860€527€0€178,259
24€209,506€6,831€634€0€189,203
25€211,601€8,821€683€0€200,536