Capital gains exemption for a former main home lived in for at least 22 years and sold within three years
Additional article adopted by the National Assembly at first reading. A new 1° ter A in article 150 U II of the General Tax Code would exempt the gain on the sale of a home that was the seller's main residence for a cumulative period at least equal to the one giving full exemption (article 150 VC), even if no longer occupied at the date of sale, provided the sale takes place within 36 months of moving out and the property was neither let nor used for consideration in the meantime. The amendment sets no application date.
Measure originators
No official estimate found for this measure.
Measure impact
Affects owners who leave a home they lived in as their main residence for at least 22 years, according to the explanatory statement, and sell it within three years while leaving it vacant: the sale would remain exempt from capital gains tax.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Il s’agit d’une mesure simple de justice fiscale, destinée à mieux prendre en compte les parcours de vie et les délais parfois nécessaires pour vendre un bien. »
Translation: This is a simple measure of tax fairness, intended to better take into account life paths and the time sometimes needed to sell a property.
8 October 2026Amendment · assemblee-nationale.fr
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne