France Wealth Tax (IFI) Calculator 2026
Impôt sur la Fortune Immobilière — Calculate progressive IFI tax on real estate wealth.
Wealth Distribution
IFI Tax at Different Wealth Levels
How IFI (Impôt sur la Fortune Immobilière) works in 2026
IFI replaced the old ISF (Impôt de Solidarité sur la Fortune) in 2018. Unlike ISF, IFI only taxes real estate assets — financial assets (stocks, bonds, cash, life insurance) are entirely exempt. The tax applies to individuals whose net taxable real estate wealth exceeds €1.3 million.
Tax-Free Allowance & Threshold
The first €800,000 of net real estate wealth is tax-free. The tax only applies to the portion above €800,000, and only if total net taxable wealth exceeds the €1.3 million threshold.
- Threshold: Net taxable real estate wealth > €1,300,000
- Allowance: €800,000 (tax-free)
- Taxable base: Total real estate assets − deductible debts
IFI Progressive Rates (2026)
| Net Taxable Wealth Slice (€) | Rate |
|---|---|
| €0 – €800,000 | 0% (allowance) |
| €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% |
| Over €10,000,000 | 1.5% |
Main Residence 30% Reduction
If your main residence (résidence principale) is included in your real estate assets, only 70% of its value is taxable. This is a 30% reduction applied automatically before calculating the tax.
Deductible Debts
The following debts can be deducted from your gross real estate assets:
- Mortgage loans used to acquire, build, or renovate real estate
- Home improvement loans
- Other debts directly related to the taxable real estate
Consumer debts, personal loans, and credit card debts are generally not deductible unless they relate to real estate.
Exempt Assets
The following assets are exempt from IFI:
- Professional real estate: Property used for business/professional activities
- Woodlands and forests: Partially exempt under certain conditions
- Artistic works: Art collections, antiques, and objets d'art
- All financial assets: Stocks, bonds, cash, life insurance contracts
Tax Shield (Bouclier Fiscal)
The bouclier fiscal limits total direct taxes (income tax + IFI + social contributions on wealth) to 75% of income. In practice this rarely applies, but it caps the maximum total tax burden.
Reporting
IFI is declared as part of your annual income tax return (déclaration de revenus). The declaration includes details of all taxable real estate assets, deductible debts, and exempt assets.