Tax guide

Real estate acquisition in France

In this tax guide to buying property in France, you will find information on:

  • Taxes on the purchase of a property
  • Income taxation
  • Other taxes payable on rents
  • Other taxes payable on real estate ownership

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    WHAT YOU WILL FIND IN THE GUIDE “REAL ESTATE ACQUISITION IN FRANCE”

    A. Taxes on the purchase of a property

    1. Real estate transfer tax
    2. Value added tax (VAT)
    3. Registry tax on the acquisition of shares in a real estate company (Société à prépondérance immobilière)

    B. Income taxation

    1. Investment by individuals
      1.1 Taxation of current income
      1.2 Taxation of capital gains
    2. Investments by a corporation
      2.1 Profit determination
      2.2 Assessment
      2.3 Capital gain
      2.4 Disposal of shares of a real estate company
    3. Investment vehicles
      3.1. The french REIT (SIIC)
      3.2. The Open-ended Real Estate Fund: OPCI

    C. Other taxes payable on rents

    1. Value added tax
    2. Contribution sur les revenus locatifs

    D. Other taxes payable on real estate ownership

    1. Taxe foncière (property tax)
    2. Taxe sur les bureaux en Ile-de-France
    3. Contribution Economique Territoriale (CET)
      3.1 General
      3.2 Contribution foncière des entreprises (CFE)
      3.3 Contribution sur la valeur ajoutée des entreprises (CVAE)
      3.4 Other
    4. 3%-tax
    5. The real estate wealth tax
    6. Other taxes
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