The terms of exemption of capital gains on main residences could soon change. Monday October 20, an amendment to the 2026 budget intended to regulate their resale was adopted.
Borrowing rates noted on 10/23/2025
A 5-year detention required to continue to benefit from the exemption
Currently, the capital gain obtained on the resale of a main residence is exempt from taxesunlike the transfer of a rental investment or a second home. The amendment presented Monday by Peio Dufau, MP for Pyrénées-Atlantiques, during the first examination session of the 2026 finance bill, aims to further regulate the resale of these main residences to avoid abuses.
Today, no minimum holding period for the property is required before it is put up for sale. The amendment voted on Monday proposes to regulate the exemption by only offering it to owners who have had their main residence for at least 5 years.
However, according to the ANDfoot, the amendment provides for certain exemptions. Indeed, this condition would not apply in the event of a sale to acquire a new main residence or if you encounter compelling reasons such as a professional transfer, long-term hospitalization, entry into an EHPAD, death or separation.
A measure to combat “speculative somersaults”
Still according to the ANDfoot, this measure would make it possible to fight against “speculative somersaults” : a model which consists of buying a property, often via a real estate loan, carrying out work on it to increase its value then reselling it within a very short period of time. These resellers declare it as their main residence, even if it is not the case, to avoid capital gains tax. With this mechanism, they therefore benefit from a quick profit which is exempt from income taxes and social security contributions.
This amendment had already been proposed last year, but was not accepted after the adoption of the 2025 budget by recourse to 49.3.
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