France Wealth Tax Calculator 2022
Estimate IFI (Impôt sur la Fortune Immobilière) on net real estate wealth
Introduction
🎯 What
France Wealth Tax 2022 calculator estimates IFI (Impôt sur la Fortune Immobilière), a tax on net real estate wealth exceeding the legal threshold.
👥 Who
High-net-worth individuals, French residents & non-residents, property investors, and individuals owning high-value property.
💡 Why
To help users calculate IFI liability based on net taxable real estate assets under French law.
France Wealth Tax Overview (2022)
- ✔ Wealth tax applies ONLY to real estate assets
- ✔ Replaced former ISF (wealth tax on total assets)
- ✔ Applies if net real estate value > €1,300,000
- ✔ Progressive tax rates
- ✔ Worldwide real estate for residents
- ✔ French real estate only for non-residents
🏠 Property Information
Receives 30% allowance
Rental properties, holiday homes, land
Applied to 'Other Real Estate Value'
💵 Tax Summary
Enter property details and calculate
Detailed Calculation Breakdown
IFI Tax Slabs (2022)
| Net Taxable Wealth (€) | Tax Rate |
|---|---|
| Up to 800,000 | 0% |
| 800,001 – 1,300,000 | 0.50% |
| 1,300,001 – 2,570,000 | 0.70% |
| 2,570,001 – 5,000,000 | 1.00% |
| 5,000,001 – 10,000,000 | 1.25% |
| Over 10,000,000 | 1.50% |
NOTE: IFI applies only when net wealth exceeds €1,300,000.
Taxable Assets (IFI Base)
INCLUDED ASSETS:
- Residential property
- Rental property
- Land
- Shares in property-owning companies
- Real estate held via trusts
EXCLUDED ASSETS:
- Financial investments (stocks, bonds)
- Cash, savings
- Business property (under conditions)
- Primary residence (partial exemption)
Examples
EXAMPLE 1: BASIC CASE
Property Value: €2,000,000 (Total)
Primary Residence: €1,000,000 (Part of Total)
Mortgage: €300,000
Taxable Residence (70%): €700,000
Net Wealth: €1,700,000 (Calculated)
IFI Payable: €3,900 (approx)
EXAMPLE 2: BELOW THRESHOLD
Net Wealth: €1,200,000
IFI Payable: €0
Frequently Asked Questions (FAQs)
Q: Is IFI applied to all assets?
A: No, only real estate assets are taxed.
Q: Are non-residents subject to IFI?
A: Yes, but only on French property.
Q: Is primary residence fully exempt?
A: No, only 30% exemption applies.
Q: Is IFI paid annually?
A: Yes, declared with annual income tax return.
⚠️ Full Disclaimer
This France Wealth Tax (IFI) 2022 calculator is for informational and Google AdSense purposes only. Tax liability may vary based on personal circumstances. Always confirm figures with official French tax authorities or a certified tax advisor.