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Simulator, IFI 2026, CGI compliant

Real Estate Wealth Tax
calculated legally.

Threshold of 1.3M EUR in net real estate assets. 30% primary residence allowance (art. 973 CGI). Progressive schedule from 0.5% to 1.5%. Rebate applicable at the entry thresholds.

30% allowance auto applied (art. 973 CGI)
Apartments, villas not rented out
Rented unfurnished or furnished
Net value
Real estate fraction of your shares, company under income or corporate tax (art. 965 CGI)
Deductible from the tax base
Property tax due January 1, unpaid works
IFI result 2026
Gross real estate assets (after 30% primary residence allowance)
0 €
Deductible debts
-0 €
Net IFI tax base
0 €
Not liable for the IFI
Your net assets (0 €) are below the 1,300,000 EUR threshold (art. 964 CGI).
For informational purposes only. This simulator does not constitute personalized tax advice within the meaning of article L. 541-1 of the French Monetary and Financial Code. It includes neither the IFI cap at 75% of income (art. 979 CGI) nor the debt-deductibility limitation when taxable assets exceed EUR 5M (art. 974 CGI). In those situations, the actual tax may differ from the displayed amount. Specific cases (split ownership, holdings in companies carrying on an operating activity, expatriation, exemptions for woods/forests/business assets, Dutreil pacts, regional exemptions) require the opinion of an authorized professional (chartered accountant, tax lawyer). Briveo accepts no liability for an investment decision based on this calculation alone. CGI 2026 schedule (art. 964-983).
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Understanding the IFI in 5 points

1. Who is concerned?

Any individual (French or foreign resident in France) whose net real estate assets exceed 1.3 million euros as of January 1, 2026. Shares in companies (SCI, SCPI, OPCI, commercial companies) enter the tax base for the fraction of their value that represents real estate, whatever the company's tax regime, income tax or corporate tax alike (art. 965 CGI). Two main exceptions, a holding below 10% in a company carrying on an industrial, commercial, craft, agricultural or professional activity, and real estate used for that activity.

2. Primary residence allowance

An allowance of 30% of the market value is applied to the primary residence (art. 973 CGI). If it is worth 2M EUR, only 1.4M EUR enters the IFI tax base.

3. Schedule 2026

  • Up to 800,000 EUR: 0%
  • 800,000 to 1.3M EUR: 0.5%
  • 1.3 to 2.57M EUR: 0.7%
  • 2.57 to 5M EUR: 1%
  • 5 to 10M EUR: 1.25%
  • Above 10M EUR: 1.5%

4. Entry rebate (art. 977)

For assets between 1.3 and 1.4M EUR, a linear rebate is applied to smooth the threshold effect. Formula: 17 500 − 1,25 % × P.

5. Deductible debts

The following may be subtracted from the tax base: outstanding mortgages, property tax due on January 1, works completed but unpaid. Consumer loans are NOT deductible.

IFI Simulator 2026 - Real Estate Wealth Tax - Briveo