Calculator Life annuity sale (viager)
Estimate the upfront lump sum and life annuity using the economic method (Daubry scale): INSEE life expectancy by sex, discounted DUH and a divisor at 4.5%.
Usually between 20% and 30%
15.5 years
Female of 75 years · Divisor coefficient: 11
4.5%
Rental yield and annuity rate · Daubry scale convention
Estimated lump sum
30% of the occupied value
75,821 €
Monthly annuity
Paid to the seller for life
1,342 €
per month
Economic value of use and habitation rights (DUH)
Occupancy discount: ~49%
247,264 €
Occupied life annuity sale (viager) value
After deducting the DUH
252,736 €
Capital to convert into an annuity
Occupied value – lump sum
176,915 €
Indicative estimate based on the economic method (Daubry scale, rate 4.5%) and INSEE 2024 life expectancy. Does not constitute an offer. Consult our experts for a personalised assessment.
Receive your personalised life annuity sale (viager) assessment
A life annuity sale (viager) expert reviews your simulation, adjusts it to reflect the property's actual condition and comparable sales in your municipality, then sends you a detailed breakdown of the lump sum, annuity and tax framework.
Everything you need to know about life annuity sale (viager) calculations
How is an occupied life annuity sale (viager) calculated in Corsica?
We start with the property's market value and deduct the value of the right of use and habitation (DUH) associated with the seller's occupancy. The result is the occupied value. Part is paid as an upfront lump sum on signing (generally 20 to 30 %), and the balance is converted into a life annuity using a divisor based on INSEE life expectancy and a technical interest rate of 4.5 % (Daubry scale). Our calculator follows this exact method.
What is the difference between the Daubry scale and the tax scale under Article 669 of the CGI?
The tax scale (Article 669 of the CGI) provides a standard usufruct value for each ten-year age band, used by the tax authorities. The Daubry scale, known as the economic scale, discounts the actual rental income forgone over the remaining life expectancy: it is much more precise and is the scale used by notaries and valuers to set a market price.
How much is the upfront lump sum in a life annuity sale (viager)?
There is no legal rule: the upfront lump sum is negotiated. In Corsican practice, it represents 20 to 30 % of the occupied value. A higher lump sum automatically reduces the monthly annuity, and vice versa. The calculator lets you test each split in real time.
Is the life annuity taxable?
Yes, but only partly: a tax allowance applies according to the annuity recipient's age at the first payment — 50 % between ages 50 and 59, 60 % between ages 60 and 69, and 70 % from age 70. Only the remaining portion is subject to income tax and social levies.
Can you sell a second home in Corsica through a life annuity sale (viager)?
Yes. A life annuity sale (viager) can apply to a main residence, a second home or a rental property. For a second home, a life annuity sale with vacant possession is often preferred: the buyer has immediate use of the property, removing the occupancy discount and increasing the upfront lump sum received.
What happens if the buyer stops paying the annuity?
The notarised deed includes a termination clause: in the event of non-payment, the sale can be cancelled, the seller recovers the property and retains the upfront lump sum and annuity payments already received as damages. We systematically check the annuity payer's solvency before any preliminary sale agreement.
Does the calculator replace a professional valuation?
No. It provides a reliable ballpark figure based on standard parameters. The property's condition, its exact location, and whether there are joint annuity recipients or a tenant can significantly affect the calculation. Our free life annuity sale (viager) assessment takes these factors into account and is based on actual sales in your municipality.