Tools — Wealth tax
IFI wealth tax estimator
France's Impôt sur la Fortune Immobilière (IFI) is an annual wealth tax on the net market value of all French real-estate assets above €1.3 million. Non-residents are taxed on French assets only; French residents on worldwide real-estate holdings. This estimator gives a working figure based on the 2026 statutory scale.
Calculator
Your French real-estate holdings
Estimate
Estimated 2026 IFI
Tax due
—
- Gross real-estate value
- —
- Principal-residence allowance
- —
- Deductible liabilities
- —
- Net taxable base
- —
—
2026 IFI rate schedule (art. 977 CGI)
| Net taxable value | Rate |
|---|---|
| Up to €800,000 | 0% |
| €800,001 – €1,300,000 | 0.5% |
| €1,300,001 – €2,570,000 | 0.7% |
| €2,570,001 – €5,000,000 | 1.0% |
| €5,000,001 – €10,000,000 | 1.25% |
| Above €10,000,000 | 1.5% |
IFI is only due if the net taxable base exceeds €1,300,000. Below that threshold, the tax is nil.
FAQ
Frequently asked
I own French property through a Luxembourg holding company. Am I subject to IFI? +
Yes, in most cases. French IFI applies to shares in foreign companies that are predominantly backed by French real estate. The taxable value is the portion of the shares attributable to French assets.
What liabilities can I deduct from my IFI base? +
Mortgage debt and other liabilities directly connected to the acquisition, improvement, repair or maintenance of taxable assets are deductible — subject to anti-abuse rules that cap deductions for high-value portfolios.
If I dispute the French tax authority's valuation, what evidence do I need? +
A sworn independent valuation report is the strongest evidence. The burden of proof rests on the taxpayer to justify the declared value.
Are agricultural or classified heritage properties exempt? +
Partial exemptions apply to rural assets rented under long-term agricultural leases (baux ruraux) and to properties classified as monuments historiques — subject to conditions.
When is the IFI declaration due? +
IFI is declared alongside the annual income tax return, typically in May–June each year (specific dates vary by residency status and filing method).
For an IFI valuation defensible before the French tax authority —
Commission an IFI valuation →