Tax: none while you own it, none at the sale — T3 in Dammarie-lès-Lys — main home · ID 06Main homeNo rent → no income tax; gain exempt (CGI art. 150 U, II-1°)
Years 1 to 20: €0 of tax while you own it (no rent) and €0 at the sale (the gain is exempt).
Where each number comes from
This figure is calculated from the inputs only.
Part 1. While you own it: no tax
You live in the home: it earns no rent, so no income tax and no social contributions. The unspent down payment earns no interest here, so no flat tax either. The taxe foncière is not a tax on income: it is counted in what you pay each year (money lost).
Tax paid during ownership, years 1–20€0
Part 2. At the sale: the gain is exempt
The gain made when you sell your main home is exempt from income tax and social contributions (CGI art. 150 U, II-1°). The exemption is general: whatever the price, the size of the gain or the reason for the sale, and with no minimum holding period.
The conditions
- It is your habitual and effective home: you live there most of the year (BOFiP BOI-RFPI-PVI-10-40-10 § 20–40).
- It is not let, even to a tenant whose main home it is (§ 120).
- It is still your main home on the day of the sale (§ 180).
- If you move out to put it on sale, the exemption holds if the sale happens within a “normal period” (délai normal), in principle one year at most, and the home was neither let nor lent meanwhile (§ 190). That case is not calculated here.
Gain on the price, year 20 (not taxed)€28,334For information: sale price minus the agency fee, minus the purchase price. Exempt, it enters no tax.
Tax paid at sale, year 20€0