Investment

Invest in France: real estate, assets and residency 2026

Investment guide for France. Real estate, capital gains, legal structures, Golden Visa and residency. Optimal taxation for investors.

Tax Expats Company Crypto Simulator Ranking

Key metrics

Essential numbers for investing in France.

Corp tax

25 %

Capital gains

19 %

VAT

20 %

Min. residency

183 j

Real estate investment

Real estate capital gains and rental income taxation in France.

Resident - Primary residence

0 %

Primary residence exemptHolding: Tout

Full exemption for primary residence. Secondary: progressive scale with holding period allowances (full exemption after 22yr IT / 30yr social).

Resident - Secondary residence

36 %

Holding: Variable

30% PFU (19% IT + 17.2% social) + 2-6% surcharge if gain > €50k. 6%/yr allowance (IT) from year 6, exempt at 22 years.

Investment structures

Vehicles to hold assets or stakes in France.

Crypto investment

Crypto asset taxation for investors in France.

Capital gains

30 %

Crypto swap

Exempt

Reporting

Required

30% flat tax (PFU: 12.8% income tax + 17.2% social levies) on crypto gains when converting to fiat. Crypto-to-crypto swaps are not taxable events. Mandatory reporting of foreign exchange accounts (form 3916-bis). Option for progressive scale available.