Plus Value

Plus Value is a tax that is levied in some instances by the state on the gain that may be achieved on the sale of a property.  In France, plus value is charged at  16.9% of the gain for non French residents, who are tax resident in the EU.  If you are not the resident of an EU country the rate can be as high as 33.333%.

French residents have an additional social charge which effectively brings the rate to 27%.  The reduced rates to EU residents are to encourage investment in the French housing market.

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