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2026 Brackets

IFI Simulator: Real Estate Wealth Tax

Calculate your IFI with 2026 brackets, main residence allowance, and discount.

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What is the IFI?

The Real Estate Wealth Tax (IFI), which replaced the ISF in 2018, taxes net real estate wealth above 1,300,000 EUR. Only real estate assets are concerned: residences, rental investments, SCPI/OPCI shares. Financial investments (stocks, bonds, life insurance) are excluded.

Allowance and discount: reduction mechanisms

The main residence benefits from a 30% allowance on its value. Additionally, if your net taxable wealth is between 1,300,000 and 1,400,000 EUR, a discount applies: Discount = 17,500 - 1.25% x net taxable wealth. This softens the entry into taxation.

SCPI and IFI: watch out for real estate shares

SCPI shares are subject to IFI for their real estate portion (generally 80-100% of value). SCPIs communicate the declarable value for IFI each year. This is important to consider before investing heavily in SCPIs.

Frequently asked questions about IFI

From what amount do you pay IFI?
The tax threshold is 1,300,000 EUR of net real estate wealth. But the bracket scale starts at 800,000 EUR for calculation.
How does the 30% allowance work?
The main residence is automatically valued at 70% of its real value for IFI calculation.
Are real estate debts deductible?
Yes, loans taken for the acquisition or renovation of real estate are deductible from taxable wealth.
Are SCPIs subject to IFI?
Yes, for their real estate portion. The management company communicates the declarable value each year.
What is the maximum IFI rate?
1.50% for the bracket above 10,000,000 EUR. The scale has 6 brackets ranging from 0% to 1.50%.

Optimize your real estate wealth

Track property valuations, simulate IFI, and optimize your wealth strategy.

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