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Capital Gains Tax for Non-Resident Real Estate Sales in French Territories
Understand tax allowances for length of ownership, social surcharges, and deductible renovation invoices when selling French Caribbean villas.
Discipline: Tax & Legal • February 27, 2026
Capital Gains Tax for Non-Resident Real Estate Sales in French Territories
Navigating capital gains tax (plus-value immobilière) is essential for optimizing net divestment proceeds.
1. Sliding Scale Taper Relief (Abattement pour Durée de Détention)
- Total income tax exemption on real estate capital gains after 22 years of ownership.
- Total social charge (prélèvements sociaux) exemption after 30 years of continuous ownership.
2. Deductible Renovation Work
Major structural improvements, expansions, and certified builder invoices reduce taxable capital gains, provided work was performed by licensed contractors.