FRIncome tax · 2026

🇫🇷 France Capital Gains Tax (Plus-values)

Calculate your France capital gains tax (plus-values) for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.

Your details

Gross annual salary

€

Holding Period (months)

Opt for Progressive Scale (Bareme Progressif)By default, the Flat Tax (PFU) of 31.4% applies. Check this to use the progressive income tax scale instead, which may be lower if your total income is modest.

Shares Acquired Before 2018If your shares were acquired before 1 January 2018 and you opt for the progressive scale, a holding period discount may apply (50% for 2-8 years, 65% for 8+ years).

Tax year

2026Current

Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.

Net amount

€37,730.00

Effective rate31.4%

Marginal rate31%

Net amount €37,730.00Income tax €17,270.00

Income tax breakdown

€17,270.00

BandRateIn bandTax

PFU Income Tax (12.8%)13%€55,000.00€7,040.00

Gross annual salary€55,000.00

Income tax− €17,270.00

Net amount€37,730.00

Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.

Important notes

Flat Tax (PFU / Prelevement Forfaitaire Unique) of 31.4% applied (12.8% income tax + 18.6% social levies). You may opt for the progressive income tax scale instead if it is more advantageous.