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FRANCE WEALTH TAX Timeline

Yihan Wang

Created on March 22, 2026

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Transcript

FRANCE WEALTH TAX Timeline

  • IFI (Impôt sur la Fortune Immobilière) is a French annual wealth tax applied to individuals whose net real estate assets exceed €1.3 million.
  • Unlike earlier wealth taxes, the IFI applies only to real estate assets and related property rights, rather than to other forms of wealth
  • ISF was a wealth tax applied to an individual’s total net assets; ISF can be seen as an upgraded version of IGF, introducing adjustments to exemptions and thresholds as well as a more globalized tax framework.
  • IGF was an early French “wealth tax” that was not implemented, largely as a result of its narrow tax base and relatively high tax rates.

IGF

ifi

isf

2018-now

1986-2017

1981-1986