The real estate capital gain is made up of the gain made by the seller during the transaction for the sale of real estate, whether it is a sale, a contribution to a company, an expropriation or an exchange. This list is not exhaustive.

In principle, this capital gain is taxable.

But this principle suffers from many exceptions. As such, there are exemptions from real estate capital gains. One of the most common exemptions is the one related to the length of ownership of the property, but it is subject to certain conditions.

Concretely in the case of the sale of a main residence:

For total exemption from real estate capital gain, the building must have been owned by the seller for more than 13 years. 

Clarification made here that the sale of a main residence is not subject to social security contributions (CGS / CRDS). 

In Saint-Barthélemy, the provisions relating to real estate capital gain are set out in articles 100 et seq. Of the recently revised Tax Code.