French Wealth Tax 2026

The tax authorities have published the 2026 real estate wealth tax return filing deadlines, which are the same as the income tax filing deadlines.

Please note this article is for general information only. You should not rely on it without professional advice on the specific facts of your personal situation.

The deadline to file the real estate wealth tax return varies depending on whether you are filing on paper or online.

Paper Tax Return Deadline

For paper tax returns, the filing deadline this year was 19th May 2026.

Online Tax Return Deadlines

For online returns, the following deadlines applied:
•    Non-residents – 21st May 2026
•    Residents of departments 01 to 19 (Zone 1) – 21st May 2026
•    Residents of departments 20 to 54 (Zone 2) – 28th May 2026
•    Residents of departments 55 to 976 (Zone 3) – 4th June 2026

The IFI must be declared simultaneously and in the same manner as the French income tax.

Who Needs to Pay French Real Estate Wealth Tax?

By way of reminder, since 1 January 2018, the French wealth tax has been replaced by an annual real estate wealth tax, known as Impôt sur la Fortune Immobilière (‘IFI’), which is a tax on real estate whose taxable base is limited to non-business-related real estate assets.

Non-French tax residents are only taxable on French real estate assets, whilst French residents are usually taxable on their worldwide real estate assets. Regardless of your residence or marital status, you are taxed as a single household for IFI purposes, including your spouse and children below the age of 18.

You will be liable to pay IFI in 2026 if the net market value of your French real estate assets exceeds €1.3 million as at 1 January 2026. French estate agents can help you assess the value of your French property.

French Wealth Tax (IFI) Rates for 2026

The Real Estate Wealth Tax (IFI) is only payable if the net value of your taxable real estate assets exceeds €1.3 million. The Real Estate Wealth Tax (IFI) uses a progressive scale to calculate tax once the €1.3 million threshold is exceeded. Here are the 2026 rates:

• Up to €800,000 – 0%
• Between €800,001 and €1,300,000 – 0.5%
• Between €1,300,001 and €2,570,000 – 0.7%
• Between €2,570,001 and €5,000,000 – 1.0%
• Between €5,000,001 and €10,000,000 – 1.25%
• Above €10,000,000 – 1.5%

Please note: IFI only becomes payable once the net value of your taxable real estate assets exceeds €1.3 million, even though the progressive tax scale begins at €800,000.

Tax Reliefs and IFI Reduction Mechanisms in 2026

Several reliefs may reduce the amount of IFI payable:

• Décote for intermediate estates: A reduction applies to taxable net estates valued between €1.3 million and €1.4 million, helping to reduce the threshold effect.
• Main residence allowance: A 30% allowance is applied to the market value of your principal residence as at 1 January, subject to the applicable rules.
• Overall tax cap: The combined amount of French income tax and IFI cannot exceed 75% of your total income for the previous year.
• Charitable donations: Donations to recognised foundations may qualify for an IFI reduction equal to 75% of the donation, up to a maximum reduction of €50,000 per year.

Official Guidelines about IFI

For official guidance on the French Real Estate Wealth Tax (IFI), including eligibility, exemptions, tax calculations and declarations, visit the French tax authority’s website.

FAQs About IFI and Wealth Tax in France

French Wealth Tax (IFI) can be complex, especially for expats and property owners. Here are answers to the most common questions about IFI, deadlines, and tax reliefs in 2026.

Who pays IFI in France?

French tax residents pay IFI on worldwide real estate assets. Non-residents pay only on French real estate assets.

How is IFI calculated?

IFI uses a progressive scale on assets above €1.3 million, with rates ranging from 0.50% to 1.50%; see the list above for details and rates.

When is the 2027 IFI declaration due?

The 2027 IFI declaration will be filed in spring 2027, alongside the income tax return. The exact deadlines will be announced by the tax authorities in early 2027, usually in April.

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