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Capital gains tax on selling an LMNP property

Since 15 February 2025, depreciation deducted on a non-professional furnished let (LMNP) reduces the purchase price used for the capital gain. The calculation gives the total tax and the part caused by this add-back.

Total actually deducted on the property, excluding furniture. Carried-forward depreciation not yet used does not count.

Empty: flat 7.5% of the purchase price. The higher amount is used.

Empty: flat 15% after more than five years of ownership. Excludes works already deducted or depreciated.

Ordinary sale by a private individual. Not covered: exemptions (main residence, holding period, sale of €15,000 or less…), selling costs, serviced residences (student, senior, care homes), which are excluded from the add-back.

Sources: art. 150 U to 150 VH and 1609 nonies G CGI; art. 84 of law no. 2025-127 of 14 February 2025 (2025 finance law).

The same calculation across a whole portfolio

The app tracks the review of each lease, DPE deadlines and the potential capital gains tax on each property.