Tool
Do you owe the IFI on your properties in France?
Above 1.3 million euros of French real estate net of debts, a non-resident owes the French wealth tax on real estate. Here is the calculation, on the 2026 scale, for your estate.
The breakdown, line by line
- Net taxable real estate
- Liable to the IFI
- Estimated annual IFI
- Average rate on net wealth
- Marginal rate of the top band reached
Indicative estimate on the 2026 scale, excluding the entry relief, the cap and the main-home allowance. Valuation and filing are your tax adviser’s. Nothing is sent to a server, everything is computed in your browser.
How the IFI is calculated for a non-resident
A non-resident is taxable only on their real estate and property rights located in France: homes held directly, company shares in proportion to their French real estate, dismembered rights. Properties outside France do not count. The value retained is the market value on 1 January.
Debts attached to these properties are deducted: the outstanding capital of acquisition and works loans, taxes due on the properties. The liability threshold is 1.3 million euros of net wealth; once crossed, the scale applies from 800,000 euros, in bands from 0.50% to 1.50%.
The IFI is declared in spring, with the income tax return, online from abroad, and paid in September. Your country of residence’s tax treaty can adjust this tax or open a tax credit: it is the first point to check with an adviser.
Frequently asked questions
Does a mortgage reduce the IFI?
Yes: the outstanding capital of a loan taken out to buy the property or carry out works is deducted from the property’s value. The deduction shrinks every year with repayments, and an interest-only loan is deducted as if it were amortising over its term.
Do my properties outside France count?
No. A non-resident is liable to the IFI only on real estate located in France. Debts are deducted on the same logic: only those attached to the French properties enter the calculation.
Why does the scale start at 800,000 euros if the threshold is 1.3 million?
Because the threshold decides whether you are liable, and the scale what you pay. A net estate of 1.4 million euros is taxed on the band from 800,000 to 1.3 million at 0.50%, then on the next 100,000 euros at 0.70%; a relief softens the entry into the scale up to 1.4 million.
Does Home Select look at the IFI before a purchase?
Yes, at the briefing, when the target price approaches the threshold: the share financed by a loan, direct or company ownership, the properties already held in France change the annual tax. We then introduce you to a tax adviser used to non-residents, who values and files under their responsibility.
