The 2024 Finance Law confirmed that the Impôt sur la Fortune Immobilière (IFI) — restricted to real-estate assets since 2018's reform of the broader Impôt de Solidarité sur la Fortune (ISF) — would continue unchanged. Political proposals through 2024–2025 to reintroduce a broader wealth tax were not adopted. Applies to households with French real-estate assets above €1.3 million.
Residents and non-residents with French real-estate assets above €1.3 million.
Primary: Impôts.gouv.fr — Direction Générale des Finances Publiques ↗
Corroborating: Légifrance — French Official Legal Publication ↗
Verified 2026-04-19 · methodology · report a correction