Calculating and managing your capital gains
A capital gain is the profit made from the sale of a security, and therefore represents the difference between its sale price and its purchase price. Calculation, taxes… Here's everything you need to know about capital gains.
The calculation method is simple:
Capital gains realized on sales of shares are subject to income tax based on a progressive scale. However, the rate may be reduced by means of a tax deduction, depending on the length of time you have held your shares:
The rate for social contributions is 17.2%. This rate is applied to the capital gain prior to any tax deduction.
Please note: The fractional rights was taxed as a capital gains on sale without allowance. It is included on your tax reporting form (IFU).
There are two options that provide exemption from capital gains tax: