New 2026 return for tax on building-land disposals

Notaries declaring gains on onerous disposals of terrains à bâtir, land defined at the 1° of the 2 of the I of article 257 of the code général des impôts (CGI), or of rights relating to such land, for disposals from 21 February 2026, use the 2026 millésime (09-2026) of return n° 2048-TAB-SD (Cerfa 14968*13) completed under notice n° 2048-TAB-NOT-SD (51963#11). One return liquidates four charges: income tax on the property gain (CGI, art. 150 U, 150 UC-I and 150 UD) the flat-rate tax on newly constructible bare land (CGI, art. 1529) and the tax on onerous disposals of such land (CGI, art. 1605 nonies).

Resident and non-resident individuals, article 8 to 8 ter companies outside corporation tax carrying on a non-professional activity in France, and non-resident persons realising occasional gains on such land must file. No return is due where the gain is nil, where holding relief extinguishes it — 22 years of ownership for income tax, 30 for social levies — or under an express exemption: pension and invalidity-card holders within the income and wealth limits, property under a déclaration d'utilité publique for expropriation, remembrement exchanges, prices of €15,000 or less, certain partages, and disposals to buyers committing to social housing (CGI, art. 150 U, II-7° and 8°, for disposals through 31 December 2027).

The notary files with payment to the service chargé de la publicité foncière alongside the publication requisition, within one month of the deedImpots — at registration for Alsace-Moselle property, on the livre foncier application for Mayotte. Sellers established outside the European Economic Area, or in EEA states without the relevant assistance conventions with France, act through an accredited representative once the disposal exceeds €150,000. Individuals pay 19% wherever they live; EEA-resident companies pay 15%, 19% or 25% on the same terms as French-resident companies, others 25%; social levies run at a 17.2% global rate, with the EU, EEA, Swiss and qualifying British affiliation carve-outs from CSG and CRDS.

In tight zones A, A bis and B1 the exceptional 60% relief of CGI article 150 VE applies where the disposal follows a promise with date certaine signed between 1 January 2024 and 31 December 2027, completion by 31 December of the second year after — so by 31 December 2029 at the latest — the buyer undertaking in the authentic deed to complete collective housing within four years at no less than 75% of the authorised gabarit. The rate rises to 85% where at least half the programme's floorspace goes to social or intermediate housing; Corsica and sales to close relatives or their controlled companies are excluded.

The article 1529 flat tax applies only where the commune or competent intercommunal body has voted it in, on the first onerous disposal after reclassification: 10% of the price less the indexed cost, or of two thirds of the price with no reference cost. The article 1605 nonies tax applies automatically, whoever the seller, to the first onerous disposal of bare land or related rights made constructible after 13 January 2010: no return where the price is below €15,000, below ten times the indexed cost, or the disposal comes more than 18 years after constructibility; otherwise the base tapers by one tenth per year beyond the eighth year from constructibility, taxed at 5% where the price is 10 to 30 times the indexed cost and 10% on the slice above 30 times.

Legal basis: CGI articles 150 U, 150 UC-I, 150 UD, 150 VE, 1529, 1605 nonies, 244 bis A and 257(I-2-1°), implemented for 2026 disposals by DGFiP return 2048-TAB-SD (Cerfa 14968*13) and notice 51963#11.