Chargement...
Chargement...
Simulation of a private property sale by a resident in tax class 1 or 2. Enter your ownership share only, or the shares of the jointly assessed household. Use the deed dates and effective transfer of ownership.
Actual documented costs without double deductions. This screen accepts one group of improvements; combine only expenses from the same year. Purchase costs and improvements are revalued separately, except for speculative gains.
For a sale from 1 July to 30 September 2025, this condition preserves the two-year holding threshold and quarter global rate.
After applicable deductions and allowances, excluding this gain. Zero is valid. Other extraordinary income and foreign income exempt with progression are outside this mode.
Calling a property your principal home is insufficient. Check actual occupation, departure date and assimilation conditions in the ACD guide. ACD — art. 102bis
Date of last purchase for consideration: 2015-01-15 — Sale date: 2026-09-08
Acquisition method: Purchase
Last purchase price: 400000
Eligible costs of that purchase: 0
Sale price: 650000
Selling costs borne by you: 0
Documented improvements: 0
Year of these improvements: 2020
Annual adjusted ordinary taxable income: 50 000,00 €
Spouses or partners jointly assessed (class 2): —
Applicable holding threshold: 5 years. Global-rate fraction for a disposal gain: ½. Speculative gains follow the ordinary tariff.
For speculative gains, the employment fund is calculated by tariff difference. For disposal gains it is a provision of 7% of income tax, or a 7–9% range above €150,000 (class 1) / €300,000 (class 2). Allocation to extraordinary income must be settled with the annual tax assessment; this provision is not a final tax assessment.
Sale proceeds are not profit: the purchase price is not deducted here. Outstanding debt, unentered mortgage-release fees and other commitments remain payable.
One transaction and no other gains or losses to offset. Annual speculative gains below €500 are exempt. Reinvestment relief, share sales, business assets, non-residents, class 1a, extraordinary deductions under article 131(3) and minimum bases for old acquisitions require separate analysis. The sale must still be declared even if exempt.