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Property Tax (IFI) - Reporting and Payment

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

The property tax return (IFI) varies depending on your family situation. IFI payment is made online or through a traditional method of payment. You may incur a penalty for late reporting or late payment, as well as for inaccuracies or omissions in your return.

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You live together

If live together 1to January 2022, you are subject to joint taxation.

If you married or made a Civil partnership in 2021, the property to be reported is the property of the couple, even if you chose to tax your income separately for the whole of 2021

You are married, but live separately

If you are married under the separation of property and no longer live under the same roof at 1to January 2022, you report your own property individually.

If you are in the process of divorce and have a court order to live separately, you are subject to separate taxation.

You divorced or broke your Civil partnerships in 2021

You must report your personal taxable net assets separately if they exceed €1 300 000.

The person you live with as a couple died in 2021

You report your assessed net taxable wealth as of the 1to January 2022.

The 2020 income tax return is complete.

The 2022 2021 income tax return will begin in April 2022.

General case

Internet reporting is mandatory if your home is connected to the Internet and you reside in France.

Online

You report your IFI with your reported income for the year.

2021 Online 2020 Income Statement

Ministry of Finance

Paper

You can report your income on paper if you meet any of the following conditions:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online.

Real estate tax return (Ifi)

Cerfa n° 15798 - Ministry of Finance
Other number : 2042-IFI

Attach your IFI return and its schedules to your personal tax centre tax return.

You do not report your income (non-resident, related major, etc.)

You file an IFI declaration and its annexes with a specific declaration identifying you.

Real estate tax return (Ifi)

Cerfa n° 15798 - Ministry of Finance
Other number : 2042-IFI

Contact your tax centre:

  Warning : an overdue declaration shall result in an increase of 10%.

If your return is inaccurate (undervalued) or incomplete (omitted one or more taxable properties) at the time of filing your IFI return, you will pay interest on late returns. These will be applied to you up to 0,20% by month of delay, or 2.4% per year.

A margin of error of 10% is tolerated if you undervalued a property by reporting it. In this case, interest on late payment is not applied to you unless your good faith is questioned by the administration.

Also, interest on late payment is not due if you have stated in writing, at the time of filing your IFI return, the reasons for not declaring an asset or giving it the declared value.

In all cases, if you have deliberately omitted or undervalued property, heavier penalties are provided for.

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Tax less than or equal to € 300

You can pay your IFI online, by smartphone or tablet, by check or TIP SEPA.

You can pay your IFI in cash if the amount does not exceed €300.

Tax over € 300

Payment must be made online, by smartphone or tablet.

Reporting Delay

In case of delay in reporting, an increase may be applied to:

  • 10% tax owing if you report your IFI up to 30 days after a tax authority has issued a formal notice,
  • 40% beyond that period

  Warning : the 10% in the event of a delay in reporting 40% if the deposit follows the disclosure of undeclared foreigner assets.

Interest on late payment is also applicable. They amount to 0,20% per month late.

These interest on delays apply from 1to July of the year in which the return should have been filed, and until the last day of the month in which the return was filed.

Late payment

In the event of non-payment of the tax on immovable property before the payment deadline mentioned on the notice of tax, an increase of 10% calculated on the tax due applies.

  Please note : if you are in financial difficulty, the tax authority may, on the basis of your situation, grant you a time limit for payment. In the event of a tax or penalty being imposed on you, you may be given a full or partial refund.