Simulator
Non-resident wealth tax on property
The French wealth tax on property concerns a non-resident only if their real estate located in France, net of deductible debts, exceeds €1.3 million on 1 January. Once liable, the progressive scale applies from €800,000. Estimate it below.
For a non-resident, only assets located in France count, net of the debts attached to them. The 30% main-home relief in principle does not apply: a non-resident has no French main home.
Estimated annual IFI
3 900 €
for net taxable real estate of 1 500 000 €
The calculation, spelled out
- A non-resident's base covers only their real estate located in France, at its actual market value on 1 January, net of the deductible debts attached to it.
- The tax only arises beyond €1,300,000 of net taxable estate; below that threshold, nothing is due.
- Once liable, the progressive scale applies from €800,000: each bracket is taxed at its rate, then the brackets add up.
Example: net French real estate of €2,000,000
- Bracket €800,000-1,300,000 (0.50%)
- 2 500 €
- Bracket €1,300,000-2,000,000 (0.70%)
- 4 900 €
- Estimated annual IFI
- 7 400 €
Rates in force, verified in septembre 2026 : 1 300 000 € (Threshold for the French wealth tax on real estate) ·
Below the threshold, no tax: net estate of €1,250,000 owes 0 € of IFI, since €1,250,000 stays under the 1 300 000 € liability threshold.
Guidance by country of residenceTax and financing rules depend on your country. Our Non-Resident Guides detail what changes for you.Browse guidesWhat the estimate covers
- Base: only real estate located in France, at its actual market value on 1 January, net of attached debts (the acquisition loan above all).
- Liability threshold: €1,300,000 of net taxable estate; below it, no IFI.
- Progressive scale: from €800,000 once liable, by rising brackets up to 1.5% beyond €10m.
- The 30% main-home relief in principle does not apply to non-residents.
Good to know
Indicative estimate, excluding reliefs and disputed debts. The return and the holding strategy belong to qualified tax advice: French Realty informs and introduces you, with coordination quoted individually.
Preparing your French estate?
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