Capital gains tax in France stands at a flat rate of 19%, with social changes applied at a flat rate of 17.2%, which equals a total of 36.2%. However, a reduced social change rate is available for EU and UK residents and after 22 years of ownership your property will no longer be subject to capital gains tax. Between 6 and 21 years of ownership, a progressive allowance increasing by 6% each is allowed, capped at 96%.