Property Wealth Tax (IFI) - Declaration and payment

Verified 06 March 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Do you have real estate assets subject to real estate wealth tax (IFI)? The annual declaration depends on your family situation. Tax settlement is done online or through a traditional payment method. You risk a penalty for late reporting or payment, as well as for inaccuracies or omissions in your report. We present you the information to know.

The rules differ depending on your situation:

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You live as a couple

If you live as a couple to 1er january 2026, you are the subject of a common taxation for all your possessions, whatever they are common or clean.

If you were married or entered into a Civil partnership in 2025, the assets to be reported are those of the couple, even if you opted for separate taxation of your income for the whole of 2025.

You're married, but live separately

If you are married under the separation of property regime and no longer live under the same roof at 1er in january 2026, you declare your own assets individually.

If you are in the process of divorce and a court order allows you to live separately, you are subject to separate taxation.

You divorced or broke your Civil partnership in 2025

You must separately declare your personal taxable net worth if it is greater than €1 300 000.

The person you were living with died in 2025

You declare your net taxable assets valued on the date of 1er January 2026.

You report your IFI with your reported income for the year.

For example, in 2026, you report your IFI with your 2025 income.

The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2025 return of 2024 income is complete.

The 2026 2025 income tax return will begin in April 2026.

The 2025 return of 2024 income is complete.

The 2026 2025 income tax return will begin in April 2026.

The IFI statement is made in the spring, in the the same deadlines as the tax return.

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You report income

Internet declaration is mandatory if your home is connected to the internet and you live in France.

2025 Online 2024 Revenue Report (Public Finance area)

You can report your income on paper if you meet one of the following conditions:

  • Your principal residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online.

You must use form n°2042-IFI:

Property Wealth Tax Return (Ifi)

Send your IFI return and its annexes to your personal income tax center, attaching it to your tax return.

You do not file a personal income tax return

You do not report your income, for example, because you are in one of the following situations:

If your wealth at 1er January 2026 is taxable at the IFI, you must make a personal declaration for the IFI.

You must file an IFI declaration and its annexes.

You must use form n°2042-IFI.

You must add the form n°2042-IFI-COV that allows you to identify yourself.

Property Wealth Tax Return (Ifi)

Send it to your tax office.

In case of late reporting, a mark-up may be applied to you at the following rate:

  • 10% the tax due if you declare your IFI within 30 days after a formal notice from the tax authorities,
  • 40% beyond that time limit.

Warning  

The increase of 10% provided for in the event of late reporting shall be increased to 40% if the deposit follows the disclosure of undeclared foreign assets.

Late payment interest is also applicable. They amount to 0.20% by month of delay.

Such late-payment interest shall apply from 1er July of the year in which the return should have been filed, and until the last day of the month in which the return was filed.

If your return is inaccurate (undervaluation of your assets) or incomplete (omission of one or more taxable assets), you will pay default interest.

These will be applied to you up to 0.20% by month of delay, or 2.4% per year.

A margin of error of 10% is tolerated if you have undervalued a property by reporting it.

In this case, interest for late payment will not be charged unless your good faith is called into question by the administration.

Likewise, late payment interest is not due if you have stated in writing, when filing your IFI return, the reasons for not declaring an item of your assets or giving it the declared value.

In any case, if you have deliberately omitted property or diminished its valueHowever, heavier penalties are provided for.

In addition to these sanctions, a additional penalty of deprivation of the rights to reductions and credits in income tax andIFI: titleContent.

This penalty may be imposed on conviction in the following cases:

  • Aggravated tax fraud
  • Concealment of fraud aggravated tax
  • Fraud laundering aggravated tax.

It can be applied for a maximum duration of 3 yearsfrom the taxation of income in the year following the year of conviction.

Example :

In the event of a conviction in 2025, the deprivation of the rights to income tax reductions and credits may concern the following income:

  • 2026 revenues (reported in 2027)
  • 2027 revenues (reported in 2028)
  • 2028 revenues (reported in 2029).

You receive a tax notice indicating the amount of your IFI to be paid.

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Tax less than or equal to 300 €

You can pay your IFI by one of the following means:

  • Online
  • By check
  • By TIP SEPA
  • Transfer.

You can use the following online service:

Access the online tax payment service

If your tax is less than or equal to €300, you can pay in cash or by credit card at a partner tobacconist.

Make sure that your tax notice includes a “QR code” and the words “payable to a tobacconist”.

Tax over 300 €

Payment must be made online.

You must use the following online service:

Access the online tax payment service

The IFI's payment schedule shall be determined by the tax authorities.

In the event of non-payment of the tax on immovable property before the payment deadline mentioned on the tax notice, an increase of 10% calculated on the tax due applies.

If you are experiencing financial difficulties, you can request a payment deadline to the tax authorities, justifying your situation.

On the other hand, you cannot request discount of IFIs.

In case of dispute, you can exercise an amicable remedy or lodge a complaint.

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...)