Owners of real estate in France wonder, and rightly so, how much in taxes they would pay if they sold. The calculation basis and net final tax rate change so often that fiscal experts and notaires are just about the only professionals who can really keep up with them. There are two things I can say about this today, however. Right now, the tax rate, everything included, is about 50% for non-resident owners. Based on what I know of France, I cannot see the regulation excluding the sale of the primary residence being changed. The length of time and the definition of the primary residence might change, to fight abuse of this status, but not the exemption itself. I consider the rest unknown, since it is not reasonable to suppose the current rules are permanent.