France Wealth Tax Calculator 2025
Calculate IFI (Impôt sur la Fortune Immobilière) on real estate assets
Introduction
🎯 What
France Wealth Tax Calculator 2025 estimates IFI (Impôt sur la Fortune Immobilière), a tax on high-value real estate assets owned by individuals.
👥 Who
High-net-worth individuals, French residents and non-residents owning French real estate, property investors, and tax planners.
💡 Why
To help users understand whether they are liable for IFI and calculate estimated wealth tax on real estate holdings.
🏠 Property Information
Receives 30% allowance
Deductible from taxable wealth
👤 Taxpayer Information
Non-residents pay IFI on French real estate only
ℹ️ About IFI (Wealth Tax)
IFI applies ONLY to real estate assets. Financial assets (stocks, bonds, cash) are exempt. Tax threshold: €1,300,000 net taxable real estate value.
💵 Tax Summary
Enter property details and calculate
Detailed Calculation Breakdown
2025 IFI Tax Rates (Progressive Brackets)
No tax on this portion
Entry threshold at €1,300,000 total
Standard rate for mid-level wealth
Higher rate bracket
High wealth bracket
Maximum rate for highest wealth
Important: If total net taxable real estate ≤ €1,300,000 → NO IFI DUE
Understanding French Wealth Tax (IFI)
🏛️ France Wealth Tax Overview (IFI)
France abolished ISF (wealth tax on total assets) and replaced it with IFI. IFI applies ONLY to real estate assets.
Included:
- Real estate assets (houses, apartments, land)
- Direct and indirect real estate ownership
Excluded:
- Financial assets (stocks, bonds, mutual funds)
- Cash and savings accounts
- Life insurance policies
💡 Allowances & Deductions
📊 Calculation Logic
IFI is calculated progressively:
🌍 Residency Rules
- French Residents: Subject to IFI on all real estate worldwide (though this calculator focuses on French property)
- Non-Residents: Subject to IFI only on French real estate holdings
📅 Payment Information
- When: IFI is paid along with annual income tax filing
- Declaration: Filed with income tax return (declaration 2042-IFI)
- Due date: Typically in June, along with income tax
- Payment: Available through impots.gouv.fr online portal
Calculation Examples
Example 1: Below Threshold (No Tax)
Main residence: €1,000,000
30% Allowance: €300,000
Adjusted main residence: €700,000
Other properties: €600,000
Outstanding loans: €200,000
Gross value: €700,000 + €600,000 = €1,300,000
Net taxable wealth: €1,300,000 - €200,000 = €1,100,000
IFI due: €0 (Below €1,300,000 threshold)
Example 2: Above Threshold
Main residence: €1,500,000
30% Allowance: €450,000
Adjusted main residence: €1,050,000
Other properties: €1,000,000
Outstanding loans: €300,000
Gross value: €1,050,000 + €1,000,000 = €2,050,000
Net taxable wealth: €2,050,000 - €300,000 = €1,750,000
IFI ≈ €3,290 (calculated progressively)
Example 3: High Net Worth
Net taxable wealth: €5,500,000
Progressive calculation:
• €0 - €800,000 @ 0% = €0
• €800,000 - €1,300,000 @ 0.5% = €2,500
• €1,300,000 - €2,570,000 @ 0.7% = €8,890
• €2,570,000 - €5,000,000 @ 1.0% = €24,300
• €5,000,000 - €5,500,000 @ 1.25% = €6,250
IFI ≈ €41,940
Frequently Asked Questions (FAQs)
Q: Is IFI paid by non-residents?
A: Yes, non-residents are subject to IFI on French real estate only. French residents
are liable on worldwide real estate holdings (though this calculator focuses on French
property).
Q: Are stocks, bonds, and cash taxed under IFI?
A: No, IFI applies ONLY to real estate assets. Financial assets (stocks, bonds, mutual
funds), cash, savings accounts, and life insurance policies are exempt from IFI.
Q: Is my main residence taxable under IFI?
A: Yes, but with a 30% allowance. If your main residence is worth €1,000,000, only
€700,000 (70%) is counted toward taxable wealth.
Q: When is IFI paid?
A: IFI is paid along with your annual income tax filing, typically in June. The
declaration (2042-IFI) is filed together with your income tax return through the online
portal at impots.gouv.fr.
Q: What is the IFI threshold?
A: You are only liable for IFI if your net taxable real estate value exceeds €1,300,000.
Below this threshold, no IFI is due.
Q: Can I deduct my mortgage from IFI?
A: Yes, outstanding property loans and mortgages are deductible from your gross real
estate value when calculating net taxable wealth.
Q: What replaced ISF (Impôt de Solidarité sur la Fortune)?
A: ISF (general wealth tax on all assets) was abolished in 2018 and replaced with IFI,
which applies solely to real estate assets. This significantly reduced the scope of
wealth taxation in France.
Q: Are rental properties included in IFI?
A: Yes, all real estate you own is included in IFI: main residence (with 30% allowance),
secondary residences, rental properties, and investment real estate.
Q: How are IFI rates applied?
A: IFI uses progressive tax brackets. Each portion of your wealth is taxed at different
rates (0%, 0.5%, 0.7%, 1.0%, 1.25%, 1.5%), not a flat rate on the total amount.
⚠️ Full Disclaimer
This France Wealth Tax (IFI) Calculator 2025 is for informational and educational purposes only and is intended for Google AdSense monetization.
The calculations provided by this tool are estimates based on the French IFI (Impôt sur la Fortune Immobilière) system for the 2025 tax year. This calculator uses the progressive tax bracket system for 2025: 0% up to €800,000, 0.5% on €800,001-€1,300,000, 0.7% on €1,300,001-€2,570,000, 1.0% on €2,570,001-€5,000,000, 1.25% on €5,000,001-€10,000,000, and 1.5% above €10,000,000. The 30% main residence allowance is applied automatically.