France taxes real-estate wealth above €1.3M (the IFI). Your net taxable property, the 30 % allowance on the main home, deductible debts and the 2026 scale — and, if you stay below the threshold, how far away it is.
Foundations of public utility, research, integration — 75 % of the gift, €50,000 at most
For the cap: IFI and income taxes together may not exceed 75 % of income
Income tax and social levies
Everything is calculated in your browser. The value of your property is not sent, stored or shared.
Enter at least one property to see whether the IFI applies to you.
IFI due
—per year
Your net taxable property, where it stands against the €1.3M threshold, and the tax if any is due.
Net taxableThe value of your real estate on 1 January, main home reduced by 30 %, minus the debts that finance it. This — not the value of the properties — is compared with the €1.3M threshold.
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Average rate
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Marginal rate
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2026 scale, allowance, debts and their cap, rebate, donations and income cap as entered. Excludes business assets, woodland, split ownership.
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The French real-estate wealth tax (IFI) replaced the ISF in 2018. It only looks at real estate: shares, euro-fund life insurance and cash are out. It is assessed on the situation on 1 January, filed with the income tax return, and only concerns households whose net taxable property exceeds €1.3M.
The first level is the tax base. All real estate enters it at market value — main home, rentals, second home, land — as well as the real-estate share of SCPI funds, OPCI and property companies, including when held within life insurance. A main home owned directly is reduced by 30 %, and that line often decides which side of the threshold you land on.
The second level removes debts. Only those financing taxable property count: the outstanding principal of a purchase or works loan, the year's property tax. Above €5M of assets a cap applies: the share of debt exceeding 60 % of the property's value is only half deductible.
The third level is the scale, and that is where the step is. Below €1.3M of net taxable property, the tax is zero. Above it, the tax is calculated from €800,000: 0.5 % up to €1.3M, 0.7 % up to €2.57M, then 1 %, 1.25 % and 1.5 % beyond €10M. A rebate softens the jump between €1.3M and €1.4M.
The last level reduces the calculated tax. Donations to eligible bodies remove 75 % of the gift, up to €50,000. And the cap prevents the IFI and the previous year's income taxes from exceeding 75 % of that income together — the rule that protects large but low-yielding estates.
Its market value on 1 January, not its purchase price. Comparable sales in the area give the right order of magnitude; a let property is sometimes valued slightly lower.
For an SCPI, the withdrawal value multiplied by the real-estate coefficient the management company publishes each year. It appears in the tax letter sent early in the year.
Each loan's amortisation schedule gives the principal outstanding on 1 January. Add the year's property tax if it has not yet been paid.
Property close to the threshold deserves a cautious valuation: the value used must be justifiable by comparable sales in case of an audit.
This calculator remains an estimate: it does not know the exemptions for business assets or woodland, nor the specific rules for interest-only loans and split ownership. Wealth taxation in France places the IFI among the other taxes, and [tracking the value of your properties](propertyValue) over time is what tells you, year after year, which side of the threshold you are on. For a couple, managing wealth together starts with knowing who owns what.
Prices rise, loans get repaid: property that owed nothing last year can owe the IFI this year. Patrice recalculates your tax base from your properties and loans, and tells you how far from the threshold you stand.
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