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Specialists for individuals and small businesses in:
French Tax Administration Services
French Tax Planning
UK Tax Administration Relating to French matters
French Tax Administration Services
French Tax Planning
UK Tax Administration Relating to French matters
Summary of Taper Relief Rates
Capital Gains Tax On Land & Buildings: Taper Relief. 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% |
