What forms do you need to declare wealth tax

IFI and income tax declarations can be combined

The annual deadlines for wealth tax declarations are the same as for income tax.

In most cases declarations are completed at the same time as income declarations via the declarant's personal space at impots.gouv.fr.

Everyone with tax liabilities in France, whether income or property taxes, is allocated a tax number (numéro fiscal). It is found on tax bills at the top left and can be used to set up a personal account.

All property owners in France are highly recommended to set up a personal space on the tax site even if they are not tax residents. 

This can also, importantly, be used to complete or update information about properties owned in France and how they are used via the recent obligatory Biens immobiliers declaration.

Paper forms exist but the tax service recommends that the process is completed online wherever possible.

People with French income to declare are asked to do so online if they have access to the internet and are able to do it.

The tax service for non-residents also now states that IFI-payers should declare online – even if they have no income declaration to make – unless it is the first year of declaring IFI and/or income tax.

Advantages of online declaration can include an extended deadline, an immediate tax estimate and the possibility of making corrections, if necessary, after you have submitted the declaration.

Who must declare on paper

If you have an IFI declaration to make in 2026, but you have not set up a personal space at impots.gouv.fr (eg. because you only moved to France in 2025-2026 or only recently became eligible to make an IFI declaration), you can declare on a paper form.

The non-residents' tax service states that non-residents with no French income to declare must declare on paper for IFI in the first year.

The online sections and forms that are required

Residents, online

If you live in France and are declaring for IFI online along with your French income declaration, this starts when you open your income declaration via your account at impots.gouv.fr.

One of the first tasks after completing personal/ family details is to select the rubriques (sections) of the main Déclaration principale that you require. 

You should select the impôt sur la fortune immobilière box at the bottom of the rubriques section. This means the wealth declaration sections are presented to you.

The sections online require the same information as paper form 2042-IFI. You may wish to consult – or print out – the form in PDF format as a guide to what is needed in the online declaration.

You can find the 2042-IFI form listed in the results by using the search box at impots.gouv.fr.

Click on it to find the most recent version. The form also comes with notes (2042-IFI-NOT).

Your declaration will go to your French tax office with your income declaration.

Residents, on paper

If you are French resident and are making an income declaration on paper form because you do not yet have an online account or have no internet access, you should fill out your income declaration on form 2042 and the related annexes (The Connexion publishes an annual guide to French income tax every April). 

Also, cross box 0IF in the 2042 to indicate that you are also declaring property wealth.

You then fill in form 2042-IFI to make the IFI declaration. All forms can be found via the tax website's search box facility.

Non-residents, online

If you are not a French fiscal resident and want to make an online IFI declaration, the process is the same as for residents declaring by internet.

The non-residents' tax service reports that online declaration is now possible even if the declarant does not have income to declare. It is required from the second year of declaration. 

In this case you must make sure that when you open the online income form you only select sections required for IFI.

Declarations go to the Service des impôts des particuliers non-résidents (non-residents' tax service). Its phone number is +33 (0)1 72 95 20 42 or you can contact it via a private message at tax site's personal accounts.

However, Monaco residents' declarations go to the Service des impôts des particuliers de Nice Est-Ouest Menton.

French people who live in Monaco have the same declaration obligations as residents of France, ie. they must declare worldwide property wealth.

Non-residents, on paper

Non-residents with French income to declare (for example French rental income) who are declaring on paper due to no internet and/or online account declare as for residents: complete form 2042 then 2042-IFI. For most people, the second year should be online.

Completed forms should be sent to:

Service des impôts des particuliers non-résidents,

10 rue du Centre, TSA 10010, 93465 NOISY-LE-GRAND Cedex

or, for Monaco residents to:

22 rue Joseph Cadei, CS 63151, 06 172 NICE Cedex 2

Non-residents declaring for IFI by paper who do not also have French income to declare must complete form 2042-IFI COV to identify themselves and cross box 9GN on the front of the 2042-IFI.

The IFI-COV is also used in the case of a young adult 'attached' to a parental household for tax purposes, who has no income declaration to make but has personal wealth requiring an IFI declaration.

If you have paid wealth tax in the past new forms should be sent to you in the post; otherwise, download them.

NOTE: Non-EU/EEA residents eligible for IFI may be asked to designate a representative in France to receive communications relating to their wealth and IFI