Calculation of real estate wealth tax (IFI)
Verified 06 March 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Do you have a substantial real estate portfolio? You must pay the real estate wealth tax (IFI) if the net worth of this heritage exceeds €1 300 000. The IFI is calculated by applying a progressive scale to net taxable real estate assets. One haircut is intended for assets not exceeding a certain threshold. The IFI is capped after any tax reductions. We present you the information to know.
THEIFI: titleContent is calculated on the net worth of your taxable assets to 1er January 2026, i.e. after deduction of existing debts on that date, provided that they can be justified.
The debts relate to the assets that constitute the taxable assets at 1er January.
If the real estate is held by a business, the debts of the business can be deducted only for their co-payment which relates to real property.
It may be a debt for the following expenses:
- Acquisition of taxable real property or rights (real estate loans)
- Improvement, construction, reconstruction or expansion work
- Acquisition of units or shares, up to the value of the taxable real estate and rights
- Maintenance work due by the landlord, or paid by the landlord on behalf of the tenant but for which he was unable to obtain reimbursement on December 31 of the tenant's year of departure
- Payment of taxes due for the properties concerned (e.g. property tax or inheritance tax).
On the other hand, the taxes imposed on the occupant are not deductible (for example, housing tax).
The share of your tax corresponding to the income from your real estate is also not deductible (property income for example).
You can estimate the amount of the IFI you will have to pay with the following simulator:
Real estate wealth tax simulator (IFI)
The IFI is calculated on the basis of taxable net worth of your non-professional real estate assets by applying the following scale:
Fraction of net taxable value of assets | Applicable Rate |
|---|---|
Up to €800,000 | 0% |
Enter €800,001 and €1 300 000 | 0.50% |
Enter €1 300 001 and €2 570 000 | 0.70% |
Enter €2,570,001 and €5 000 000 | 1% |
Enter €5 000 001 and €10 000 000 | 1.25% |
Greater than €10 000 000 | 1.50% |
Warning
You are subject to the IFI when the net taxable value of your non-professional real estate assets exceeds €1 300 000 to 1er January 2026 but in this case, the taxation at the IFI starts from €800,000.
If you declare assets with a value between €1 300 000 and €1 400 000, you benefit from a discount that is deducted from the amount of your IFI.
The amount of the discount is calculated on the basis of the net taxable value of the assets.
The formula for calculating the haircut is as follows: €17,500 - 1.25% the net taxable value of the assets.
Example :
Net taxable assets at 1er January 2026: €1 350 000
Gross Ifi = €500,000 x 0.5%) + (€50,000 x 0.7%) = €2,500 + €350 = €2,850
Applicable haircut = €17,500 - (€1 350 000 x 1.25%) = €625
IFI amount = €2,850 – €625 = €2,225
You can benefit from an IFI discount when you make donations to organizations of general interest.
The IFI reduction is equal to 75% donations made, within the limit of €50,000.
If you are tax resident in France, you may be able to benefit from the IFI cap.
The cap is a tax reduction that applies when the year-to-date IFI and income taxes due in France and abroad of the previous year is greater than 75% the accumulation of your income from the previous year.
If you are in this situation, your IFI for the year, calculated according to the scale, will be reduced by the amount of the difference between the 2 cumulative amounts.
Example :
IFI calculated for 2026: €1,000
2026 taxes due in France and abroad on 2025 income: €7,000
IFI year-to-date for 2026 and 2026 taxes due on global income for 2025: €8,000
Cumulative global revenues for 2025: €10,000
2026 IFI accrual and 2026 taxes due on income for 2025 equal to 80% the cumulative global revenues of 2025
You can benefit from the cap system.
The reduction corresponds to the difference between 75% and 80% the cumulative total of your global revenues for 2025, i.e. 5% from €10,000, which makes €500.
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...)
Service Public