Calculator
French wealth tax (IFI) calculator
France taxes net property wealth above 1.3 million euros. Estimate where you stand, and see why a mortgage changes the number.
How this is calculated
The IFI applies when net taxable French property assets exceed 1.3 million euros. Once you are in scope, the tax is calculated on a sliding scale that starts at 800,000 euros: 0.5 percent up to 1.3 million, 0.7 percent to 2.57 million, 1 percent to 5 million, 1.25 percent to 10 million and 1.5 percent above. A smoothing discount applies just above the threshold.
The key planning point is the word net. Debt secured on the property reduces the taxable value, which is why buyers who could pay cash often finance part of a purchase. The third line shows your estimated bill if half the property value were mortgaged.
This is an estimate of the published scale for a second home held directly, not tax advice. Main residences enjoy an allowance, treaties vary, and structures change the picture. Confirm your position with a cross-border tax adviser.
Frequently asked questions
Who pays the IFI?
Owners whose net taxable French property assets exceed 1.3 million euros. Non-residents are assessed on their French property only.
Does a mortgage reduce the IFI?
Yes. Debt secured on the property reduces the net taxable value, which is why many wealthy buyers finance part of a purchase they could pay in cash.
Is this calculator tax advice?
No. It applies the published scale to the figure you enter. Your real position depends on allowances, treaties and your situation, so confirm it with a tax adviser.
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