France Capital Gains Tax Calculator 2026
Estimate French capital gains under the PFU flat tax (31.4% from 2026 on financial assets) for stocks and crypto disposals.
By Sammy S. · Founder · AuthorUpdated for 2026
Calculate France capital gains tax
Country is pre-selected. Enter purchase/sale details — results update on the right.
Asset details
Calculate tax owed and net profit
France
Net profit after tax
€3,430
+50.0% return · tax €1,570
€5,000
1.2y
426 days
31.40%
Long-term
€1,570
Estimates only — confirm unusual situations with a tax professional.
How capital gains tax works in France
France commonly taxes investment gains on financial assets under the prélèvement forfaitaire unique (PFU). From 2026 our engine uses 31.4% (12.8% income tax plus social contributions including the updated autonomy contribution).
Taxpayers can sometimes elect progressive income-tax rates instead of PFU when that is more favourable — this calculator models the default PFU path used by the engine.
Real estate follows a separate régime with allowances for holding period; treat property results as directional and confirm with French tax rules or an adviser.
France rates & rules at a glance
Worked examples (2026 engine)
Live numbers from the same calculator above — single-filer defaults unless noted.
Buy €12,000 of shares, sell for €22,000 in 2026.
Tax estimate uses the 31.4% PFU model on the gain.
Buy €3,000 of crypto, sell for €9,000.
Crypto disposals are typically within the financial-asset PFU framework.
Buy €40,000, sell for €70,000.
Flat PFU scales linearly with the gain in this estimate.
- PFU is the default simple model for financial assets in this tool (31.4% for 2026).
- Keep detailed cost basis for each crypto/share lot.
- Social charges are included in the PFU headline rate used here.
- Cross-border situations (exit tax, treaties) need specialist advice.
- Property disposals have distinct forms and timelines.
- French tax residents selling shares or ETFs
- Crypto investors estimating PFU outcomes
- Expats comparing France vs other EU CGT regimes
- Anyone budgeting net proceeds after a taxable sale
The capital gains tax shown above comes from the sale price, purchase price, holding period, filing status, and country you enter — not a live tax-authority feed. For US filers the calculator applies 2026 IRS progressive brackets (IRS Rev. Proc. 2025-32) to determine whether each dollar of gain falls in the 0%, 15%, or 20% long-term tier (or ordinary income brackets for short-term gains). Other countries use simplified flat or inclusion-rate models. Below are the exact formulas, the order of operations, and two US worked examples you can verify by hand.
Core formulas
| Metric | Formula |
|---|---|
| Capital gain | Sale price − Purchase price (after optional inflation adjustment) |
| Taxable gain | Capital gain − Primary residence exemption − Capital loss offset − Country allowance |
| Holding period (days) | ⌊(Sale date − Purchase date) ÷ 86,400,000 ms⌋ |
| Short-term (US) | Sale date < one calendar year after purchase date |
| Long-term (US) | Sale date ≥ one calendar year after purchase date → 0% / 15% / 20% preferential rates |
| Federal tax (US, progressive) | Σ (amount in each bracket × bracket rate ÷ 100) |
| State tax (US) | Taxable gain × state rate ÷ 100 (added to federal) |
| Effective tax rate | (Federal tax ÷ Taxable gain) × 100 |
| Net profit after tax | (Sale price − Purchase price) − Total tax owed |
Order of operations
Currency conversion (if applicable)
Converted purchase price = Original purchase price × Exchange rateOnly runs when purchaseCurrency and saleCurrency differ. The purchase price is converted to the sale currency; the sale price is already in the sale currency.
Inflation adjustment (EU countries, optional)
Adjusted purchase price = Purchase price × (Sale-year CPI ÷ Purchase-year CPI)Available for UK, Germany, and France when toggled on. Uses historical CPI data to reduce the nominal gain by the inflation component. US, Canada, and Australia do not use this adjustment.
Calculate capital gain
Capital gain = Sale price − (Inflation-adjusted) purchase priceSimple subtraction. A negative result is a capital loss — no tax is owed, and the loss can offset future gains.
Primary residence exemption (US only)
Exempt amount = min(capital gain, $250,000) for single; $500,000 for married-jointApplies only when isPrimaryResidence is true and the property is in the US. The exempt amount is subtracted from the capital gain before tax.
Capital loss offset + country allowances
Taxable gain = Capital gain − Loss offset − Country allowanceThe entered capital loss offset reduces the taxable gain. Additionally: UK £3,000 annual exempt amount; Germany €1,000 Sparer-Pauschbetrag are automatically applied.
Determine holding period and short/long-term status
isShortTerm = sale date < purchase date + 1 calendar year (US/Australia)US: short-term if held less than one full calendar year — taxed as ordinary income. Long-term if held ≥ 1 year — preferential 0/15/20% rates. UK: holding period is tracked but does not change rates. Germany/France/Canada: no holding-period distinction.
Calculate federal (or national) tax
US: progressive brackets applied to taxable gain. Other countries: flat rate × taxable gainUS applies 2026 IRS brackets progressively. Each dollar in a bracket is taxed at that bracket's rate only. Other countries use simplified flat rates (UK 18%/24%, Germany 26.375%, France 31.4%, Canada 50% inclusion, Australia 32.5%/16.25%).
Add US state tax (if state selected)
State tax = Taxable gain × State rate ÷ 100US states tax capital gains as ordinary income (same as their income tax rate). Only applies when a state is selected. No state capital gains tax in Florida, Texas, Nevada, and 6 other states.
Worked example 1 — US long-term, single filer — stocks held ~4.5 years
Verify by hand: $49,450.00 @ 0% + $20,550.00 @ 15% = $3,082.50 federal tax
| Field | Value |
|---|---|
| Country / asset | US · stocks |
| Purchase price | $10,000.00 |
| Sale price | $80,000.00 |
| Purchase date | 2022-01-10 |
| Sale date | 2026-06-25 |
| Holding period (days) | 1627 |
| Short-term or long-term | Long-term (≥ 1 year) |
| Capital gain | $70,000.00 |
| Taxable gain (no offsets) | $70,000.00 |
| In 0% LT bracket (≤ $49,450) | $49,450.00 |
| In 15% LT bracket | $20,550.00 |
| Federal tax owed | $3,082.50 |
| Effective tax rate | 4.40% |
| Marginal rate | 15% |
| Net profit after tax | $66,917.50 |
Gain: $80,000.00 − $10,000.00 = $70,000.00
Brackets: $49,450.00 @ 0% + $20,550.00 @ 15% = $3,082.50 federal tax
Net: $70,000.00 − $3,082.50 = $66,917.50 net profit
Rate: Effective rate = $3,082.50 ÷ $70,000.00 = 4.40%
Worked example 2 — US short-term, single filer — stocks held ~6 months
Verify by hand: $5,000.00 fits entirely in 10% ordinary income bracket → $500.00 federal tax
| Field | Value |
|---|---|
| Country / asset | US · stocks |
| Purchase price | $10,000.00 |
| Sale price | $15,000.00 |
| Purchase date | 2026-01-10 |
| Sale date | 2026-06-25 |
| Holding period (days) | 166 |
| Short-term or long-term | Short-term (< 1 year) |
| Capital gain | $5,000.00 |
| Taxable gain (no offsets) | $5,000.00 |
| Bracket applied | 10% ordinary income |
| Federal tax owed | $500.00 |
| Effective tax rate | 10.00% |
| Marginal rate | 10% |
| Net profit after tax | $4,500.00 |
Gain: $15,000.00 − $10,000.00 = $5,000.00
Bracket: $5,000.00 fits entirely in 10% ordinary income bracket → $500.00 federal tax
Net: $5,000.00 − $500.00 = $4,500.00 net profit
Rate: Effective rate = $500.00 ÷ $5,000.00 = 10.00%
Note: Short-term gains are taxed as ordinary income — nearly 3× more than the long-term rate on the same $5,000 gain.
Tax rates by country (2026)
| Country | Rate |
|---|---|
| US (long-term) | 0% / 15% / 20% |
| US (short-term) | 10%–37% |
| UK | 18% / 24% |
| Germany | 26.375% |
| France | 31.4% |
| Canada | 7.5%–16.5% |
| Australia (short-term) | 32.5% |
| Australia (long-term) | 16.25% |
Official sources
Other countries
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Capital gains hub
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Equity vesting and withholding
Inflation calculator
Real vs nominal purchasing power
Estimates only. France tax law is complex — confirm unusual situations with a qualified adviser. Last reviewed 2026-07-26.