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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.

Example

Capital gains tax

€20,742.90

Bought for €200,000 on 01/06/2015, sold for €280,000 on 01/06/2026, €40,000 of depreciation deducted: capital gains tax €20,742.90, of which €11,062.88 comes from adding back the depreciation. Acquisition costs and works at the flat rate.

Further reading: does pre-2025 depreciation count in the capital gain?

Indicative calculation, based on the figures entered and the rules cited on this page. It is not legal, tax or financial advice, nor a recommendation to buy, sell or take any action.

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).

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