IFI 2026 Property Wealth Tax Calculator

Calculate your 2026 French Property Tax (Impôt sur la Fortune Immobilière). Applies to net property assets over €1,300,000. Progressive rates: 0.5% → 1.5%.

Real Estate Heritage

Market value as of January 1, 2026. Primary residence: -30% automatic
Loans, debts for work, overdue taxes

IFI Calculation 2026

Net Worth2 000 000 EUR
Deductible passivity- 400 000 EUR
Net taxable estate1 600 000 EUR

Step-by-Step Detail

1.300.001 - 2.570.000 EUR (0,5%)0.5%1 500,00 EUR
IFI Totale (aliquota eff. 0.09%)1 500,00 EUR

Come utilizzare Calcolatore IFI 2026 - Impôt sur la Fortune Immobilière

Insert gross real estate assets

Include all real estate assets (primary residence, rented properties, land, etc.) at market value as of January 1st, 2026. The primary residence benefits from a 30% reduction.

Insert deductions

Debts: mortgage debt, ongoing work, overdue property taxes related to the property. The 30% reduction on primary residence is automatically applied in calculations.

Verify threshold

The tax applies only if net worth exceeds €1,300,000. If you are between €1,300,000 and €1,400,000, a reduction is applied to avoid the threshold effect (threshold effect).

Read your bill

The calculation uses five progressive steps: 0.5%, 1%, 1.25%, and 1.5%. The calculator also applies a discount for nearby assets near the threshold.

Suggerimenti

  • Primary residence benefits from a 30% automatic reduction in its capital value. Do not forget to include it in the calculation of your deduction.
  • Land Use Agreements and Forestry Groups benefit from partial exemptions (75% or 100%). Consult a notary.
  • Temporary use donation to an association no longer allows for reduced IFI base after the 2023 reform. Check new rules.
  • The ceiling on IFI (maximum limit): IFI + IR + PS cannot exceed 75% of income. If it exceeds this, the excess reduces the IFI.

Domande frequenti

What is IFI?

The Impôt sur la Fortune Immobilière (IFI) is the tax on net real estate wealth introduced in France in 2018, replacing the ISF. It applies to net real estate wealth exceeding EUR 1,300,000 as of 1 January of each year.

What goods fall under the IFI?

All assets and real estate rights (property, usufruct, naked property) and shares of companies with predominant real estate character (SCPI, OPCI). Excluded: professional assets, forests, agricultural land under special conditions.

What is the IFI décote?

For assets between EUR 1,300,000 and EUR 1,400,000, a décote applies = 17,500 - 1.25 × (assets - 1,300,000). This smooths the effet de seuil (threshold effect: tax at 0 just below EUR 1.3M, non-negligible tax just above).

What can be deducted from IFI?

Deductible items include liabilities (mortgages, debts for purchase or renovation work), overdue property taxes and capitalised maintenance expenses. Note: not all debts are deductible (anti-abuse rules).