Real estate wealth tax (IFI): when to assess wealth?

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

The IFI takes into account the composition and net worth of real estate assets to 1er January of the taxation year.

For the IFI paid in 2026, this is the assets held at 1er January 2026.

If you have sold a property under suspensive condition before 1er January 2026, you are still an owner until the condition has been met.

Changes in real estate assets occurring between 1er January and the date of the IFI declaration are not taken into account.

However, if an event occurred after 1er January retroactively modifies your assets, you must take them into account and, if necessary, file a supplementary or amending declaration.

For example, an inheritance division signed in 2026 with a retroactive effective date prior to 1er January 2026.

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