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Summary of Taper Relief Rates V20160810

Sunday, 1 October, 2017
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Capital Gains Tax On Land & Buildings: Taper Relief

Period of Ownership

Taper Relief For Impot sur le Revenu &

Supplementary Tax

Taper Relief for Prélèvements Sociaux

0-5 years

0%

0%

6-21 years

6% for each full year of ownership beyond the 5th

year

1.65% for each full year of ownership beyond the 5th year

22 years

Taper relief = 100%

1.6% for the 22nd full year of ownership

22-30 years

Taper relief = 100%

9% for each full year of ownership beyond the 22nd year.

30 + years

Taper relief = 100%

Taper relief = 100%

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