Income tax - capital gains on securities

If you made a profit by selling a title (for example, a share or obligation) that you own, you are taxable on gain made.

Some capital gains are exempt, subject to conditions, in particular in the following cases:

• Share savings plan in:
• Wage Savings (PEE: titleContent, Perco: titleContent for example)

The taxable capital gain is the gain you make by selling a financial security (we're talking about assignment for consideration).

That's the difference between:

• Purchase price of the security
• Sale price of the security

If you realize a loss, we're talking about loss of value.

The loss may be deducted from a gain of the same nature, under certain conditions.

If you have not realized a capital gain, the loss is carried over to the capital gains of the following 10 years.

In general, the financial institution that manages your securities calculates your capital gains and losses.

He's handing you the summary of your situation to complete your tax return.

The capital gain realized shall be subject to the single flat-rate levy at the rate of 30% (12.8% income tax and 17.20% of social security contributions).

However, you can choose progressive income tax schedule.

The taxable capital gain must then be added to your other income on your tax return.

The overall amount is then subject to the progressive scale.

You will also have to pay the 17.20% of social security contributions.

If you choose to apply the progressive scale and you have acquired the securities before 1^er january 2018, you can benefit from a abatement for the duration of detention.

In this case, your taxable capital gain will be reduced by value of the reduction.

On the other hand, social security contributions will apply to the entire capital gain, including the deduction.

You must declare your earnings with revenues from the year you made the sale of the title.

Generally, the financial institution that holds your securities will give you the summary of your situation to complete your tax return.

You can refer to the supporting documents submitted by the financial institutions (form 2561 TER):

Summary declaration of transactions in transferable securities and income from movable capital

The 2023 Online Income Tax Return starts april 11, 2024.

The deadline varies depending on whether you are filing on paper or online.

You can find out the deadline for your tax return by using the simulator next:

Know the deadline for filing your tax return

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

2024 Online Income Tax Return 2023