Exemption for sales < €15,000

If you are selling real estate for a price lower than or equal to €15,000, you will be exempted of capital gain tax.

That threshold applies for each sale you make, not annually.

• if you are not the sole owner of the property (married or not), you have to consider the rights of each partner, not the whole price.
• if you are selling only the usufruct or the bare property, you have to consider the rights of each partner (for the whole property of the rights not the only usufruct or not the only bare property), not the whole price.
• if you are selling several properties to a same person, you have to consider the whole price.