How to complete your declaration: Page 2

Page two 

Before filling this in, you will need to work out the totals on the annex forms (see notes on these on page 16).

- For property you own directly enter the market value of your main home (after the 30% abatement) in 9AA and then enter the values of…

Other bricks+mortar property in 9AB.

Partially-exempt woods, forests and shares in Groupements Forestiers in 9AC. If you are asking for partial exemption of such holdings for the first time also select box 9AE.

Partially-exempt agricultural holdings rented out on long-term leases in 9AD.

Partially-exempt shares in Groupements Fonciers Agricoles or Groupements Agricoles Fonciers in 9BA.

Other land that is not built on in 9BB.

- For property you own indirectly: Enter the market value of…

• The part of shares that you own that represents bricks+mortar property (including that held through investment funds within an assurance vie or a contrat de capitalisation) in box 9CA.

• The part of shares you own that represents land that is not built on including land which is held through investment funds etc should be entered in box 9CB.

- Debts and other deductions (bearing in mind the limit applicable to those with wealth of more than €5m): Enter amount of…

• Debts related to work you have done onyour property in box 9GF.

• Other debts including your initial working out of your IFI bill in box 9GH.

Note that IFI wealth tax is itself an allowable deduction from your estate, based on its net value worked out so far.

You will need to do a first IFI calculation (not on the final copy of the form) using the figures you have added up so far to arrive at a first calculation of tax payable.

- Donations to good causes

Enter amounts given to causes in France in 9NC and…Ones located elsewhere in the EU/EEA in box 9NG.

- The plafonnement

Applicable taxes which may be taken into account for the plafonnement include:

- The 2026 IFI bill itself.

- Income tax payable on 2025 income (all that is due by members of the IFI tax household). As you will not yet have your avis d’imposition you will have to work out yourself the amount of income tax you will have to pay, including, if applicable, the Contribution exceptionnelle sur les hauts revenus.

- Income tax paid abroad on 2025 income.

- Capital gains tax on gains in 2025.

- Tax at source taken off investments in the course of 2025.

- Social charges on 2025 income. Enter the total of your taxes and social charges due on 2025 income, plus the total of the 2026 IFI bill itself in box 9PR.

Enter the total of your income in 2025 (net of allowable professional expenses/deficits), including income exempt from income tax, in box 9PX (put ‘0’ if the total is a negative amount)

- Other countries’ wealth tax:

Enter amounts of non-French wealth taxes paid in box 9RS.