France Wealth & Property Tax
Detailed wealth & property tax rates and rules for France in 2026.
Wealth Tax
France levies the Impôt sur la Fortune Immobilière (IFI), a wealth tax applying exclusively to real estate assets. It applies to individuals with net real estate assets exceeding €1.3 million. Rates are progressive: 0.5% (€800,000-€1.3M), 0.7% (€1.3M-€2.57M), 1% (€2.57M-€5M), 1.25% (€5M-€10M), and 1.5% (above €10M). The IFI replaced the broader ISF (Impôt de Solidarité sur la Fortune) in 2018, which taxed all assets including financial investments.
Wealth Tax Rate
1.5%
Inheritance / Estate Tax
France levies inheritance tax (droits de succession) with rates depending on the relationship to the deceased. Direct descendants benefit from a €100,000 allowance per parent per child, with progressive rates from 5% to 45%. Siblings receive a €15,932 allowance with rates of 35% (up to €24,430) and 45% (above). Unrelated heirs face rates up to 60%. Spouses and PACS partners are fully exempt from inheritance tax since 2007.
Top Rate
45%
Property Tax
France levies two main property taxes: the taxe foncière (paid by property owners) and the taxe d'habitation (historically paid by occupants, now abolished for principal residences but still applies to second homes). Rates are set by local authorities and vary significantly by commune. A real estate transfer tax (droits de mutation) of approximately 7-8% applies to property purchases (5.8% departmental tax plus notary fees).
How France Wealth Tax compares
France taxes net wealth. 12 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
