Taxes on Buying an Apartment in Nice: What You Need to Know
Buy, hold, sell: each stage has its own taxes. Here are the main taxes for an apartment in Nice, using the actual figures from the Le Vert Boron listing where available.
At purchase: transfer duties
Transfer duties (droits de mutation) are the main tax when buying an existing property. In the Alpes-Maritimes, the overall rate is 5.81% of the net price, lower than the 6.32% applied in 88 départements in 2026. Everything is detailed in our guide to notary fees in Nice.
During ownership: property tax and charges
Property tax (taxe foncière) is owed each year by the owner as of 1 January. The Le Vert Boron apartment listing states €1,800 per year. Condominium charges amount to €259 per month (€3,108 per year). The energy performance certificate (DPE) is class D (201 kWh/m²/year) and the greenhouse-gas rating (GES) is class A, which is an asset given the gradual restrictions on renting energy-hungry homes.
Council tax on second homes
Council tax (taxe d'habitation) has been abolished for main residences, but it remains for second homes. Municipalities in high-demand areas (zones tendues) can surcharge it by 5% to 60%; according to several sources (La Finance pour tous, Foncia, accessed 3 October 2026), Nice applies the 60% maximum. If you live in the property year-round, the question does not arise; if you use it occasionally, include it in your budget. See also our guide to buying a second home in Nice.
The IFI (real-estate wealth tax)
The IFI applies to households whose net taxable real-estate assets exceed €1.3M on 1 January of the year; the scale starts at €800,000. Debts linked to the acquisition (the loan) are in principle deductible, which reduces the taxable base. A single purchase at €1,190,000 financed by a loan is therefore rarely enough on its own to trigger the tax, but it adds to the rest of your real-estate assets. A wealth adviser can check this for you.
On resale: capital gains tax
A main residence is exempt. For a second home or a property held as an investment, the capital gain is taxed at 19% income tax and 17.2% social charges for a French tax resident, with progressive allowances: exemption from income tax after 22 years of ownership, and from social charges after 30 years. A surcharge applies to very high capital gains. The rules differ for non-residents (see buying in Nice from abroad).
A tip: run the numbers before you sign
Taxation depends on your personal situation: tax residence, the property's status, financing, length of ownership. Before the preliminary agreement (compromis), ask your notary and, if needed, a wealth management adviser for a costed simulation. This information is general and does not constitute personalised tax advice. Back to the listing.
Sources and consultation date
- La Finance pour tous, “Council tax 2025: sharp increase on second homes”, 6 November 2025, accessed 3 October 2026
- impots.gouv.fr — Council tax on second homes; IFI; real-estate capital gains, accessed 3 October 2026
- Le Vert Boron listing: property tax €1,800/year, charges €259/month, DPE D (201 kWh/m²/year), GES A
Related reading
Frequently asked questions
What property tax applies to the Le Vert Boron apartment?
The listing states about €1,800 per year, with €259 per month in condominium charges.
Does council tax still exist?
For second homes, yes. Nice applies the maximum 60% surcharge, according to several specialist sources.
At what point do you pay the IFI?
When net taxable real-estate assets exceed €1.3M on 1 January; the scale starts at €800,000.
Is the capital gain taxed?
Yes, except on a main residence: 19% income tax and 17.2% social charges, with allowances depending on length of ownership.
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3 rooms · 83 m² · 8th and top floor · garage · €1,190,000 · viewings by appointment.
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