{
  "table": "capital-gains-tax-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Capital gains tax: France (real estate and securities) and United Kingdom (2026 to 2027 tax year)",
  "doc": "Rule table read by the capital-gains-tax-calculator handler (ctx.data['capital-gains-tax-calculator-rules']). Rates are percentage points (19 means 19 %); amounts are in the country's currency. France, real estate (plus-values immobilières des particuliers, résidents fiscaux): the income tax rate and the social charges rate on the net gain, the flat-rate allowances for acquisition costs and for works, the holding-period allowance schedules (per complete twelve-month period) for income tax and for social charges, the sale price at or below which the gain is exempt (per seller's share) and the surtax on high gains (barème, per seller's share). France, securities (plus-values de cession de valeurs mobilières, prélèvement forfaitaire unique): the income tax rate and the social charges rate on gains made in 2026, and how long a loss can be carried forward. United Kingdom: the main Capital Gains Tax rates for individuals, the annual exempt amount, the basic rate limit and the Personal Allowance with its taper for the 2026 to 2027 tax year, the Self Assessment reporting limit and the deadline for UK residential property. Table-level valid_from/valid_until bound the period during which this version may be relied on; after valid_until it must be reviewed again (French finance laws usually take effect on 1 January; the UK tax year ends on 5 April 2027). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the primary source, source_date that source's own date (Service-Public 'vérifié le' date, BOFiP version date, GOV.UK update date, or the date legislation.gov.uk says the text is up to date), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "currency": "EUR",
      "scope": {
        "fr-FR": "Particuliers fiscalement domiciliés en France. Immobilier : vente d’un bien autre que la résidence principale, en 2026. Titres : plus-values de cession de valeurs mobilières réalisées en 2026 sur un compte-titres, au prélèvement forfaitaire unique.",
        "en-GB": "Individuals resident in France for tax. Property: sale in 2026 of a property other than the main home. Securities: gains on securities sold in 2026 from an ordinary securities account, at the single flat-rate levy."
      },
      "property": {
        "sales_from": "2026-01-01",
        "sales_until": "2026-12-31",
        "values": {
          "income_tax_rate": {
            "value": 19,
            "unit": "percent",
            "rule": "Income tax on the net real-estate gain, after the holding-period allowance (CGI art. 200 B).",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F10864",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          },
          "social_rate": {
            "value": 17.2,
            "unit": "percent",
            "rule": "Social charges on real-estate gains: CSG 9.2 % + CRDS 0.5 % + prélèvement de solidarité 7.5 %. The 2026 rise of CSG to 10.6 % on capital income keeps real-estate gains at 9.2 % (LFSS 2026, art. 12; CSS art. L136-8, IV).",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
            "source_date": "2026-06-30",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null,
            "see_also": [
              "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053226384",
              "https://www.service-public.gouv.fr/particuliers/vosdroits/F10864"
            ]
          },
          "acquisition_fees_flat_rate": {
            "value": 7.5,
            "unit": "percent of the purchase price",
            "rule": "Acquisition costs (registration duties, notary's fees) may be added at their actual, documented amount or at a flat 7.5 % of the purchase price, for a property bought (not received as a gift or inheritance) (CGI art. 150 VB, II, 4°).",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F10864",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          },
          "works_flat_rate": {
            "value": 15,
            "unit": "percent of the purchase price",
            "rule": "Construction, extension or improvement works may be added at their actual, documented amount or at a flat 15 % of the purchase price if the property is held for more than five years (CGI art. 150 VB, II, 4°).",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F10864",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          },
          "works_flat_min_years": {
            "value": 5,
            "unit": "years",
            "comparison": "more than",
            "rule": "The flat 15 % for works needs a holding period of more than five years, from the purchase date to the sale date.",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F10864",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          },
          "exempt_price_max": {
            "value": 15000,
            "unit": "EUR",
            "comparison": "at most",
            "rule": "A gain on a property sold for 15 000 € or less is exempt from income tax and social charges (CGI art. 150 U, II, 6°). The threshold is checked property by property, on each co-owner's share; spouses are admitted to apply it share by share too (BOI-RFPI-PVI-10-40-70 § 10, § 20 and § 100).",
            "source_url": "https://bofip.impots.gouv.fr/bofip/4290-PGP.html/identifiant=BOI-RFPI-PVI-10-40-70-20140414",
            "source_date": "2014-04-14",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null,
            "see_also": [
              "https://www.service-public.gouv.fr/particuliers/vosdroits/F10864"
            ]
          },
          "abatement_income_tax": {
            "value": [
              { "from_year": 6, "to_year": 21, "rate_per_year": 6 },
              { "from_year": 22, "to_year": 22, "rate_per_year": 4 }
            ],
            "unit": "percent per complete year of holding",
            "rule": "Holding-period allowance on the gross gain for income tax: 6 % for each year beyond the fifth up to the twenty-first, 4 % at the end of the twenty-second; exempt beyond twenty-two years. Years are counted in periods of twelve months from the purchase date to the sale date (CGI art. 150 VC, I; BOI-RFPI-PVI-20-20 § 20 and § 60).",
            "source_url": "https://bofip.impots.gouv.fr/bofip/292-PGP.html/identifiant=BOI-RFPI-PVI-20-20-20230718",
            "source_date": "2023-07-18",
            "retrieved": "2026-11-11",
            "valid_from": "2014-09-01",
            "valid_until": null
          },
          "abatement_social": {
            "value": [
              { "from_year": 6, "to_year": 21, "rate_per_year": 1.65 },
              { "from_year": 22, "to_year": 22, "rate_per_year": 1.6 },
              { "from_year": 23, "to_year": 30, "rate_per_year": 9 }
            ],
            "unit": "percent per complete year of holding",
            "rule": "Holding-period allowance on the gross gain for social charges: 1.65 % for each year beyond the fifth up to the twenty-first, 1.60 % for the twenty-second, 9 % for each year beyond the twenty-second; exempt beyond thirty years (BOI-RFPI-PVI-20-20 § 70).",
            "source_url": "https://bofip.impots.gouv.fr/bofip/292-PGP.html/identifiant=BOI-RFPI-PVI-20-20-20230718",
            "source_date": "2023-07-18",
            "retrieved": "2026-11-11",
            "valid_from": "2014-09-01",
            "valid_until": null
          },
          "surtax": {
            "value": {
              "threshold": 50000,
              "bands": [
                { "over": 50000, "up_to": 60000, "rate": 2, "smoothing": { "limit": 60000, "factor": "1/20" } },
                { "over": 60000, "up_to": 100000, "rate": 2, "smoothing": null },
                { "over": 100000, "up_to": 110000, "rate": 3, "smoothing": { "limit": 110000, "factor": "1/10" } },
                { "over": 110000, "up_to": 150000, "rate": 3, "smoothing": null },
                { "over": 150000, "up_to": 160000, "rate": 4, "smoothing": { "limit": 160000, "factor": "15/100" } },
                { "over": 160000, "up_to": 200000, "rate": 4, "smoothing": null },
                { "over": 200000, "up_to": 210000, "rate": 5, "smoothing": { "limit": 210000, "factor": "20/100" } },
                { "over": 210000, "up_to": 250000, "rate": 5, "smoothing": null },
                { "over": 250000, "up_to": 260000, "rate": 6, "smoothing": { "limit": 260000, "factor": "25/100" } },
                { "over": 260000, "up_to": null, "rate": 6, "smoothing": null }
              ]
            },
            "unit": "EUR; rate in percent of the whole net gain",
            "rule": "Surtax on net real-estate gains above 50 000 € (after the income tax holding-period allowance), per seller: for a gain PV in a band, rate × PV, less (limit − PV) × factor in the smoothing bands. Each co-owner, partner in a PACS and spouse is assessed on their own share. Not due on building land (CGI art. 1609 nonies G; BOI-RFPI-TPVIE-20 § 20 to § 75).",
            "source_url": "https://bofip.impots.gouv.fr/bofip/8597-PGP.html/identifiant=BOI-RFPI-TPVIE-20-20230718",
            "source_date": "2023-07-18",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          }
        }
      },
      "shares": {
        "values": {
          "income_tax_rate": {
            "value": 12.8,
            "unit": "percent",
            "rule": "Income tax at the single flat-rate levy (prélèvement forfaitaire unique) on net gains from the sale of securities, unless the household opts for the progressive scale (CGI art. 200 A).",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F21618",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          },
          "social_rate": {
            "value": 18.6,
            "unit": "percent",
            "rule": "Social charges on gains from the sale of securities, a capital income (revenus du patrimoine): CSG 10.6 % + CRDS 0.5 % + prélèvement de solidarité 7.5 %. CSG rose from 9.2 % to 10.6 % from the taxation of 2025 income (LFSS 2026, art. 12; CSS art. L136-8). With the 12.8 % income tax, the flat-rate levy is 31.4 %.",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F21618",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": "2025-01-01",
            "valid_until": null,
            "see_also": [
              "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
              "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053226384"
            ]
          },
          "loss_carry_years": {
            "value": 10,
            "unit": "years",
            "rule": "Losses on securities are set against gains of the same kind of the same year, in full, then of the following ten years; never against other income (CGI art. 150-0 D, 11).",
            "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F21618",
            "source_date": "2026-04-15",
            "retrieved": "2026-11-11",
            "valid_from": null,
            "valid_until": null
          }
        }
      }
    },
    "GB": {
      "currency": "GBP",
      "tax_year": {
        "fr-FR": "année fiscale 2026-2027 (6 avril 2026 au 5 avril 2027)",
        "en-GB": "2026 to 2027 tax year (6 April 2026 to 5 April 2027)"
      },
      "scope": {
        "fr-FR": "Particuliers résidents au Royaume-Uni (Angleterre, Écosse, pays de Galles, Irlande du Nord), hors fiducies, successions et sociétés.",
        "en-GB": "Individuals resident in the UK (England, Scotland, Wales and Northern Ireland); not trustees, personal representatives or companies."
      },
      "values": {
        "lower_rate": {
          "value": 18,
          "unit": "percent",
          "rule": "Rate on gains that fall within the unused part of the basic rate band, for disposals on or after 30 October 2024, residential property included (TCGA 1992 s1H(3), s1I).",
          "source_url": "https://www.gov.uk/capital-gains-tax/rates",
          "source_date": "2026-10-02",
          "retrieved": "2026-11-11",
          "valid_from": "2024-10-30",
          "valid_until": null,
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/1992/12/section/1H",
            "https://www.legislation.gov.uk/ukpga/1992/12/section/1I"
          ]
        },
        "higher_rate": {
          "value": 24,
          "unit": "percent",
          "rule": "Rate on gains above the unused part of the basic rate band, and on all gains of a higher or additional rate taxpayer (TCGA 1992 s1H(3), s1I).",
          "source_url": "https://www.gov.uk/capital-gains-tax/rates",
          "source_date": "2026-10-02",
          "retrieved": "2026-11-11",
          "valid_from": "2024-10-30",
          "valid_until": null
        },
        "annual_exempt_amount": {
          "value": 3000,
          "unit": "GBP per tax year",
          "rule": "Deducted after the year's losses and before losses brought forward from earlier years (TCGA 1992 s1K(2) and (4)).",
          "source_url": "https://www.gov.uk/capital-gains-tax/allowances",
          "source_date": "2026-10-02",
          "retrieved": "2026-11-11",
          "valid_from": "2024-04-06",
          "valid_until": null,
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/1992/12/section/1K"
          ]
        },
        "basic_rate_band": {
          "value": 37700,
          "unit": "GBP of taxable income",
          "rule": "Basic rate limit (ITA 2007 s10(5)). The unused part of the band is the limit less taxable income; it is worked out as if the person were not a Scottish or Welsh taxpayer (TCGA 1992 s1J(1) and (6)).",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-10-01",
          "retrieved": "2026-11-11",
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/2007/3/section/10",
            "https://www.legislation.gov.uk/ukpga/1992/12/section/1J"
          ]
        },
        "personal_allowance": {
          "value": 12570,
          "unit": "GBP",
          "rule": "Standard Personal Allowance (ITA 2007 s35(1)).",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-10-01",
          "retrieved": "2026-11-11",
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/2007/3/section/35"
          ]
        },
        "allowance_taper_threshold": {
          "value": 100000,
          "unit": "GBP of adjusted net income",
          "rule": "Above this income the Personal Allowance is reduced by one-half of the excess, and what remains is rounded up to the nearest pound (ITA 2007 s35(2) and (3)); it is nil from £125,140.",
          "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/35",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11",
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "see_also": [
            "https://www.gov.uk/income-tax-rates"
          ]
        },
        "self_assessment_report_limit": {
          "value": 50000,
          "unit": "GBP of total disposal proceeds",
          "comparison": "more than",
          "rule": "Someone registered for Self Assessment reports gains below the allowance if the assets were sold for more than £50,000 in total (tax year 2023 to 2024 onwards).",
          "source_url": "https://www.gov.uk/capital-gains-tax/work-out-need-to-pay",
          "source_date": "2026-10-02",
          "retrieved": "2026-11-11",
          "valid_from": "2023-04-06",
          "valid_until": null
        },
        "property_report_days": {
          "value": 60,
          "unit": "days after completion",
          "rule": "Capital Gains Tax on most sales of UK residential property is reported and paid within 60 days of completing the sale (UK residents; only when there is tax to pay).",
          "source_url": "https://www.gov.uk/tax-sell-property/work-out-your-gain",
          "source_date": "2026-09-30",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null,
          "see_also": [
            "https://www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-sold-a-property-in-the-uk-on-or-after-6-april-2020"
          ]
        },
        "loss_claim_years": {
          "value": 4,
          "unit": "years after the end of the tax year",
          "rule": "A loss can be claimed up to 4 years after the end of the tax year of the disposal; this year's losses are deducted in full, losses brought forward only down to the tax-free allowance.",
          "source_url": "https://www.gov.uk/capital-gains-tax/losses",
          "source_date": "2026-10-02",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        }
      }
    }
  }
}