Make an IFI donation

The IFI wealth tax applies to non-commercial real estate assets, including primary and secondary residences, land, real estate investment trusts and rental properties. It is calculated based on what you report in your tax returns, and concerns assets owned by French residents in France or abroad, as well as foreign residents with assets in France. 

If you pay IFI wealth tax, you are probably already aware that the only way to lower this tax is by reducing your holdings. However, the French government allows you to freely allocate part or all of your owed taxes to a charitable organization you care about. 

You can decide where and how your money is used by simply making a donation.

Your IFI donation explained in 4 steps

1. Calculate your donation amount:
Divide the amount owed in IFI wealth tax by 0.75. This will give you the donation amount necessary to reduce your tax to €0.

For example if you pay €3,000 in IFI tax, a donation of €4,000 will reduce your IFI tax bill to €0.

2. Make your donation:
To reduce your 2025 IFI tax, we must receive your donation before the tax filing deadline (between late May and early June, depending on which French département you live in).

Make your donation using our secure online platform – it’s fast and easy! Payment for your donation can be made by credit card or American Express, by visiting this website. 

You can also send your donation by mail along with the donation form.

3. Report your donation amount on your tax return:
Because you have already paid for your donation, your tax incentive will take immediate effect. 

4. Keep your tax receipt:
As soon as we receive your donation, we will issue your tax receipt. Keep it in a safe place, as you might be required to provide it to the tax administration.

Optimize your tax benefits

You cannot benefit from a tax incentive on your IFI wealth tax and your income tax simultaneously, but you may choose to split your donation amount between the two taxes.

EXAMPLE: You make a donation of €15,000. You may choose to report €10,000 for your IFI tax and receive a corresponding tax credit of €7,500, and €5,000 for your income tax, for a corresponding credit of €3,300.

Your total tax credits amount to €10,800, and your donation only costs you €4,200.

If you do not pay the IFI wealth tax on real estate assets, supporting the American Hospital of Paris can still be advantageous, because you can credit your donation amount against your income or corporate tax bill:

• 66% of your donation amounts can be credited against your income tax bill (the credit must not exceed 20% of your taxable income)
• 60% of your donation amounts can be credited against your corporate tax (with maximum savings of 0.5 per cent of company revenue).