Real estate taxation

Stamp duty
Local taxation
Property trader
Capital gains on real estate
VAT on real estate

Real estate taxation covers the tax arrangements applicable to holding property and transactions (building, renovation, letting or sale) on real estate located in France or the rights associated with it (usufruct or bare ownership).

It includes:

  • VAT on real estate
  • stamp duty
  • income from land
  • the fixed tax on the first transfer for money of land that has been classed as suitable for building
  • local taxes (property tax and council tax)
  • tax on rental income, real estate profits for property traders, developers, etc.
  • tax applicable to SCPIs, OPCIs, etc.