IFI Donation: Reduce Your IFI and Make a Donation to Fight Cancer

2026 IFI Donation: Reduce Your Real Estate Wealth Tax and Support Gustave Roussy

Making an IFI donation to the Gustave Roussy Foundation allows you to turn a portion of your tax into tangible support for cancer research. As Europe’s leading cancer center, Gustave Roussy treated more than 54,300 patients in 2025, including nearly 2,759 pediatric patients. 

By choosing the Gustave Roussy Foundation as the recipient of your IFI donation, you support research and training programs designed to benefit patients living with cancer, all with the same underlying goal: to provide better care, gain a deeper understanding of the disease, and improve quality of life during and after treatment. 

Your commitment also entitles you to an IFI reduction equal to 75% of your donation amount, up to a maximum reduction of €50,000 per year.

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IFI Donation and Tax Deduction

The real estate wealth tax applies to individuals whose net taxable real estate assets as of January 1 exceed 1.3 million euros. It replaced the ISF and is reported using Form No. 2042-IFI, along with your income tax return, generally between April and June depending on your circumstances.

The assets taken into account include developed and undeveloped real estate held directly, as well as, in certain situations, the real estate component of shares or stock in companies, collective investment schemes, or redeemable life insurance and capitalization contracts.

Once the real estate assets have been reported and deductible debts taken into account, the tax authorities calculate the amount of IFI due based on the return. This is where the IFI donation comes into play: it does not alter the composition of your taxable assets but directly reduces the calculated tax, under the conditions provided by law. For the taxpayer, it is therefore a very concrete way to convert a portion of their IFI into support for an eligible organization.

What is the tax benefit of an IFI donation?

A donation made in lieu of the real estate wealth tax entitles the donor to an IFI reduction equal to 75% of the amount paid, up to a maximum reduction of €50,000 per year. This corresponds to a maximum donation of €66,667 that is taken into account for IFI purposes.

For example:

• A donation of €1,000 can reduce your IFI by €750
• A donation of €5,000 can reduce your IFI by €3,750
• A donation of €10,000 can reduce your IFI by €7,500
• A donation of €66,667 allows you to reach the maximum reduction of €50,000

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Some guidelines to help you better understand the IFI donation

• The donation must be made to an organization legally authorized to receive donations that qualify for the IFI reduction. The Gustave Roussy Foundation is recognized as a public-benefit organization; it is therefore eligible to receive IFI donations and allocate them to cancer research.
• To be eligible, the donation must be made before the IFI filing deadline applicable to your tax situation.
• The date used is the date on which the funds are actually received by the recipient organization.
• If the calculated reduction exceeds your IFI liability, the excess is forfeited: it is neither refunded nor carried forward to subsequent years.
• The same donation cannot be used for both the IFI reduction and the income tax reduction.
• However, depending on their circumstances, a donor may allocate part of a donation toward the IFI and another part toward income tax.
• The amount of the donation must be reported on Form 2042-IFI. Supporting documents do not need to be attached to the return, but they must be retained in case the tax authorities request them.

Why make an IFI donation to Gustave Roussy?

Making an IFI donation to the Gustave Roussy Foundation to fight cancer means supporting an integrated model that combines care, research, and education. The Institute conducts basic, translational, and clinical research within a single ecosystem, with a clear goal: to ensure that patients benefit from research advances as soon as possible.

The Gustave Roussy Foundation’s mission is to fund research conducted at Gustave Roussy, while keeping the improvement of patient care and quality of life at the heart of its work. Your donation can help support scientific programs, equipment, research teams, and projects that bridge the gap between discoveries and patient care.

Gustave Roussy and its Foundation have also held the “Don en Confiance” certification since 2009. This certification attests to the transparency of fundraising procedures and the sound management of donations.

What Your Donation Can Make Possible

Your donation can help fund:

€1,500 =

“Deep” DNA sequencing of a tumor

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€5,000 =

Creation of an in vitro cancer cell model

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€10,000 =

Single-cell analysis of a tumor’s genome

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€30,000 =

Cost of a cryopreserver for storing biological samples

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How can I make an IFI donation to the Gustave Roussy Foundation?

Online

Make your IFI donation using our secure form. Your tax receipt will be emailed to you within 48 hours after the payment is processed.

Make an IFI donation online

Bank 
Transfer

To the Gustave Roussy Foundation’s account. Please send your contact information, the date, and the amount of the transfer to the email address fondation@gustaveroussy.fr

Download our bank details (RIB and IBAN)

Check

Make your IFI donation using our secure form. Your tax receipt will be mailed to you as soon as possible.

Download the IFI donation form

The Gustave Roussy Foundation will issue you a tax receipt to keep on file and present to the tax authorities in the event of an audit.

Frequently Asked Questions About IFI Donations

Can I combine the IFI deduction with an income tax deduction for the same donation?

No, not for the same portion of the donation. The same amount cannot qualify for both the IFI deduction and the income tax deduction. However, depending on your situation, it is possible to allocate part of the donation to the IFI and another part to income tax.

Do you have to donate exactly the amount of your IFI?

No. You can choose the amount of your IFI donation based on your philanthropic goals and the level of reduction you’re seeking. The reduction is calculated as 75% of the donation, up to a limit of €50,000. If your IFI is less than the reduction obtained, the excess is not refunded.

When is the deadline for making an IFI donation?

The donation used to reduce your IFI must be made within the period specified by the tax authorities, that is, by the deadline for filing your IFI return.

Can you completely eliminate your IFI liability with a donation?

Yes, in certain cases. The reduction is equal to 75% of the donation amount, up to a maximum reduction of €50,000. For example, if your IFI is €1,500, a donation of €2,000 would, in theory, eliminate that amount.

2026 IFI Calendar: Filing and Payment Deadlines

The real estate wealth tax, or IFI, follows the same procedure every year: it is reported at the same time as your income tax return, on Form 2042-IFI, and then results in a separate tax assessment notice. The 2026 IFI calendar identifies three key dates: the IFI filing deadline, the IFI payment deadline, and—if you wish to reduce your tax liability—the deadline for making an IFI donation. These deadlines do not all fall at the same time of year.

Find out which dates are the key milestones on the IFI tax calendar.

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Key Points to Remember About the 2026 IFI Calendar

• The deadline for filing a paper IFI return for 2026 is May 19, 2026.
• For online IFI returns, deadlines vary depending on your department of residence.
• The payment deadline for the 2026 IFI is September 15, 2026.
• For an IFI donation to be considered, it must be made before the filing deadline applicable to your situation.
• The date considered for the donation is the date the funds are actually received by the recipient organization.

What are the IFI filing deadlines for 2026?

The IFI is filed at the same time as income tax, using Form 2042-IFI. Individuals subject to the IFI are not included in the automatic filing process: the IFI is a self-assessed tax, and taxpayers must file an annual estimate of their assets.

Filing deadlines vary depending on the filing method and, for online filing, on the geographic location of the tax household.

IFI 2026 Filing Deadlines

For paper returns

• Filing deadline: May 19, 2026, at midnight

For online filing

• Zone 1—departments 01 through 19, as well as Monaco and non-residents: May 21, 2026
• Zone 2 – Departments 20 through 54: May 28, 2026
• Zone 3 – for all other departments: June 4, 2026

These deadlines correspond to the 2026 IFI filing deadline. They also determine the date by which an IFI donation must have been received to qualify for a reduction.

What are the IFI payment dates for 2026?

Payment of the IFI is due after receipt of the tax notice. The IFI payment date depends on the chosen payment method.

2026 IFI Payment Dates

• Offline payment deadline: September 15, 2026
• Online payment deadline: September 20, 2026, at midnight

In the event of a deferred due date

Some tax notices may specify a different schedule. In this case:

• Payment deadline: November 16, 2026
• Online payment deadline: November 21, 2026

IFI Payment: What to Check on Your Notice

To find out your exact due date, always refer to the date listed on your tax notice. That date is the official one.

The tax authorities also remind taxpayers that any IFI amount exceeding €300 must be paid online, either by direct payment or by direct debit by the due date.

When is the deadline for making an IFI donation in 2026?

The IFI donation deadline aligns with the filing deadline. In practice, a payment counts toward the IFI reduction if it is made no later than the deadline for filing the IFI return for the relevant year.

The date used is the date on which the funds are actually made available to the recipient organization:

• the date the funds are handed over for a cash donation;
• the date of receipt for a donation made by mailed check;
• the date the amount is credited to the recipient’s account for a bank transfer, direct debit, or credit card payment.

If you wish to make an IFI donation to Gustave Roussy, it’s best not to wait until the last day.

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Why is the IFI timeline important if you wish to make a donation?

The IFI timeline isn’t just about meeting a reporting requirement. It also helps you plan the right time to make a donation in accordance with tax regulations.

An IFI donation entitles you to a tax deduction equal to 75% of the amount donated, up to a maximum deduction of €50,000 per year, meaning a maximum donation of €66,667 is eligible for IFI tax relief.

Making your donation early enough allows you to:

• avoid delays caused by banks or the postal service;
• receive your tax receipt without any issues;
• to complete your IFI tax return with the correct amounts;
• ensure that the payment is properly recorded.

Frequently Asked Questions About the IFI Timeline

Do IFI payment and filing take place at the same time?

No. The IFI return is filed in the spring, at the same time as the income tax return. The IFI payment is made later, after receiving the tax bill, usually in September.

Does the IFI donation have to be made before the IFI payment is due?

The IFI donation is tied to the filing date, not the payment date. It must therefore be made before you file your return.

Where do you file the IFI return?

The IFI is reported using Form 2042-IFI, which is attached to the income tax return.

Why should you keep your tax receipt?

The tax receipt serves as proof of the reported donation. It is not attached to the tax return, but must be kept in case the tax authorities request it.

2026 IFI Tax Brackets: Finding Out Your IFI Tax Rate

In practice, the real estate wealth tax applies to households whose net taxable real estate assets exceed 1.3 million euros as of January 1. Once this threshold is exceeded, the tax is calculated using a progressive scale, in brackets, similar to income tax.

This page explains the 2026 IFI tax scale, the applicable IFI rates, the properties subject to the tax, and the factors that can affect the final amount, such as the IFI discount or the IFI reduction for gifts.

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The 2026 IFI Tax Scale

The 2026 IFI tax scale applies according to the following progressive brackets.

You become subject to the IFI tax on assets exceeding 1.3 million euros, but the tax calculation begins at 800,000 euros once this threshold is exceeded. This explains why a taxable household is not taxed solely on the portion above 1.3 million euros.

At what amount do you become liable for the IFI?

You are liable for the IFI if the value of your net taxable real estate assets is strictly greater than 1,300,000 euros as of January 1 of the tax year. This net worth is calculated based on the value of taxable properties, after deducting debts recognized by the tax authorities.

The IFI threshold of 1.3 million euros is used to determine whether or not you are subject to the tax. Once this threshold is exceeded, the IFI tax schedule is used to calculate the amount due.

Which properties are included in the IFI calculation?

The IFI applies to real estate properties and real estate rights that you own as of January 1. The following are specifically included:

• developed and undeveloped real estate;
• the representative value of real estate held directly or indirectly through a company or entity (SCI, OPCI, etc.);
• certain real estate components of investment portfolios, in accordance with applicable tax rules.

Your primary residence qualifies for a 30% deduction from its market value, provided it is not held through a property management company (SCI). In the case of joint IFI taxation, only one property owned by the couple may benefit from this deduction.

How is the IFI amount calculated based on the tax schedule?

The IFI is calculated in several steps.

1. Determine the value of real estate assets as of January 1

Properties are valued based on their market value as of January 1, that is, their market value on that date.

2. Apply any applicable deductions and exemptions

The primary residence may qualify for a 30% deduction. Certain properties may also be excluded or partially exempt depending on their nature and use.

3. Deduct eligible debts

The net taxable net worth is calculated after deducting debts existing as of January 1 that are incurred by the tax household and relate to taxable assets.

4. Apply the progressive tax scale

Each portion of the net assets is taxed at the rate corresponding to its tax bracket. Therefore, not all of the net assets are taxed at the highest rate reached.

Calculation Example

For a net taxable real estate estate of €2,000,000, the theoretical calculation is as follows:

• from 0 to 800,000 euros: 0 euros;
• from €800,000 to €1,300,000: €500,000 × 0.5% = €2,500;
• from €1,300,000 to €2,000,000: €700,000 × 0.7% = €4,900.

The theoretical total amount of the IFI is therefore €7,400, excluding any discounts, caps, or reductions related to a gift. This tiered calculation is the one used by the tax authorities.

The IFI Discount: Who Is Eligible?

A discount applies to taxable net assets between €1,300,000 and €1,400,000. The amount is calculated using the following formula:

17,500 - (1.25 × amount of taxable net assets).

This mechanism helps mitigate the threshold effect. In practice, it prevents a household whose net assets slightly exceed 1.3 million euros from immediately facing an overly abrupt tax increase.

► Calculate the IFI

Why isn’t the IFI tax schedule alone sufficient to estimate your tax liability?

Two households with similar gross net worth may have different IFI amounts. The reason is simple: the final IFI amount depends not only on the tax schedule but also on the exact composition of the assets, the valuation as of January 1, deductible debts, the exemption for the primary residence, and, if applicable, the discount.

The IFI rate shown in a table is never, on its own, the amount of the tax. You need to think in terms of tax brackets and net taxable assets, not just gross assets.

IFI Tax Schedule: What Tax Benefits Are Available to Reduce Your Tax Liability?

The IFI tax scale is used to calculate the theoretical tax. Certain mechanisms can then reduce the amount due. The best-known is the IFI reduction for charitable donations: you can deduct 75% of the amount of donations made to eligible organizations, up to an annual reduction limit of €50,000.

In practice, a donation of 2,000 € can result in an IFI reduction of 1,500 €. A donation of 66,667 € allows you to reach the maximum reduction of 50,000 €.

Why make an IFI donation to the Gustave Roussy Foundation?

The Gustave Roussy Foundation is a recognized public-benefit foundation whose mission is to raise funds to finance research conducted at Gustave Roussy and to carry out research and training initiatives for the benefit of patients living with cancer.

Making an IFI donation to Gustave Roussy therefore serves two purposes at once: reducing your IFI within the limits set by law, and supporting a foundation affiliated with Europe’s leading cancer center, which is committed to an integrated model of care, research, and education.

Frequently Asked Questions About the 2026 IFI Tax Schedule

What is the IFI rate for assets worth 1.5 million euros?

There is no single IFI rate for 1.5 million euros. The calculation is done in brackets: 0% up to €800,000, then 0.5% up to €1,300,000, and then 0.7% on the portion between €1,300,000 and €1.5 million. A discount may also apply if the net worth falls between 1.3 and 1.4 million euros.

Is the IFI threshold €800,000 or €1.3 million?

The tax threshold is €1.3 million in net taxable real estate assets. However, once this threshold is exceeded, the IFI calculation begins at €800,000.

Is the primary residence included in the IFI calculation?

Yes. It is included in the IFI tax base, but it qualifies for a 30% deduction on its market value as of January 1, subject to certain conditions.

Has the 2026 IFI tax schedule changed?

The schedule currently published by the tax authorities has not changed for several years.

2026 IFI Calculation: How to Calculate the Real Estate Wealth Tax

The Real Estate Wealth Tax (IFI) applies to households whose net taxable real estate assets exceed 1.3 million euros as of January 1. To determine if you are liable for this tax and estimate the amount due, you must follow a specific method: identify the relevant real estate properties, assess them at their market value, deduct eligible debts, and then apply the IFI tax schedule. In addition, certain adjustment mechanisms may apply, such as the exemption for the primary residence, the discount, or the IFI reduction related to gifts.

This page helps you understand, step by step, how to calculate the IFI and how to identify ways to reduce the amount owed.

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Step 1: Calculate the value of your taxable real estate assets

The IFI is an annual tax calculated based on the value of all taxable real estate assets and rights owned by the tax household as of January 1. This includes, in particular, developed and undeveloped real estate held directly, but also, in certain cases, indirect holdings through shares or stock in companies or certain investments with a real estate component.

In practice, to calculate your IFI, you must identify, in particular:

• built and unbuilt properties held directly;
• properties under construction as of January 1;
• certain real estate interests held through SCIs, SCPIs, OPCIs, or other structures;
• the real estate component of certain redeemable life insurance or capitalization contracts, in accordance with applicable rules.

Properties must be valued at their actual market value as of January 1, that is, the price at which they could reasonably be sold under normal market conditions on that date.

Step 2: Apply any applicable deductions and exemptions

Once the assets have been identified, you must take into account the specific rules that affect the taxable base.

The best-known exception applies to the primary residence: it qualifies for a 30% deduction from its market value as of January 1, provided it is not held through a real estate investment company (SCI). In the case of joint taxation, only one property owned by the couple may qualify for this deduction.

Other exemptions or exclusions may also apply, particularly for certain business properties or certain assets subject to special tax regimes.

The exact calculation therefore depends on the nature of the property, its use, and the form of ownership.

Step 3: Deduct debts recognized by the tax authorities

The assets taken into account are not gross assets, but net taxable real estate assets. To arrive at this base, you must deduct the debts recognized as liabilities. To be deductible, debts must meet three conditions:

• exist and be certain as of January 1,
• be incurred by a member of the IFI tax household,
• and relate to taxable assets.

It is not enough to have a liability that is even remotely related to real estate. The debt must be sufficiently certain, quantifiable, and directly linked to a taxable asset.

Step 4: Check whether you exceed the tax threshold

Once the taxable assets have been determined and the debts deducted, you will have your net taxable real estate assets. If this amount exceeds 1.3 million euros, you are liable for the IFI. This is the tax threshold.

Even though the IFI applies to assets exceeding 1.3 million euros, the tax itself is calculated starting at 800,000 euros, according to a progressive, tiered tax schedule.

Step 5: Apply the IFI tax scale

The IFI is calculated in brackets. Each portion of the net taxable assets is subject to the rate corresponding to its bracket, rather than a single rate applied to the total. The tax schedule currently published by the tax authorities is as follows:

This progressive rate structure forms the basis for all IFI calculations in 2026.

Step 6: Check whether the discount applies

For taxable net assets between €1,300,000 and €1,400,000, a discount mitigates the threshold effect. Its amount is equal to:

17,500 - (1.25 × amount of taxable net worth).

This mechanism prevents assets that slightly exceed the IFI threshold from immediately facing an overly steep increase in tax.

Example of an IFI Calculation

Let’s take the example of a taxpayer whose net taxable real estate assets as of January 1 are €2,000,000.

The IFI is calculated as follows:

• portion between €0 and €800,000: €0;
• portion between €800,000 and €1,300,000: €500,000 × 0.5% = €2,500;
• portion between €1,300,000 and €2,000,000: €700,000 × 0.7% = €4,900.

The theoretical amount of the IFI is therefore €7,400, before any tax reduction or cap.

H2: The IFI Cap: An Important Point to Remember

In certain cases, the IFI may be reduced through the cap mechanism. The goal is to prevent the total of the IFI and certain taxes due on income from the previous year from exceeding 75% of the income for that same year.

The tax authorities indicate that the information used to calculate this cap is reported on Schedule 5 of Form 2042-IFI, and the amount is then calculated based on the reported information.

How can you reduce your IFI?

Once the IFI has been calculated, it is still possible to reduce the amount due. The best-known method is the IFI donation. The law allows you to deduct 75% of the amount of donations made to eligible organizations from your IFI, up to a maximum reduction of €50,000 per year.

In practice:

• a donation of €1,000 can result in an IFI reduction of €750;
• a donation of €2,000 can result in an IFI reduction of €1,500;
• a donation of €10,000 can result in an IFI reduction of €7,500;
• a donation of €66,667 results in the maximum reduction of €50,000.

If you want to reduce your IFI to zero, the calculation is simple: divide the amount of your IFI by 0.75.

In the previous example, to offset an IFI of 7,400 €, the theoretical donation amount is 9,866.67 €.

The amount of the IFI donation must be reported on the tax return. The supporting documentation is not attached to the return but must be retained.

Why make a donation to the Gustave Roussy Foundation to reduce your taxable income?

The Gustave Roussy Foundation is a recognized public-benefit foundation. As such, it falls under the category of organizations eligible to receive donations that qualify for the IFI reduction provided for by law.

Making an IFI donation to Gustave Roussy therefore serves two purposes at once: reducing your IFI within the tax framework provided by law, and providing researchers with the resources to discover new treatments and preventive solutions for cancer—the leading cause of death in France—while supporting patients today and in the future.

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Frequently Asked Questions About IFI Calculations

Does the IFI calculation start at €800,000 or €1.3 million?

The threshold for IFI liability is 1.3 million euros in net taxable real estate assets. However, once this threshold is exceeded, the tax calculation begins at 800,000 euros according to the progressive tax scale.

Does the primary residence count toward the IFI calculation?

Yes. It is included in the IFI tax base, but it qualifies for a 30% deduction on its market value, subject to certain conditions.

Can a mortgage be deducted when calculating the IFI?

Yes, if the debt exists as of January 1, is certain, is owed by a member of the IFI tax household, and relates to a taxable asset. Therefore, not all debts are automatically deductible.

How can you reduce your IFI?

The main way to reduce the IFI is through the IFI reduction for gifts: 75% of the amount donated can be applied toward the IFI, up to a limit of €50,000 per year.

What is the difference between an IFI deduction and an IFI reduction?

In everyday language, people often refer to an “IFI deduction.” Legally, however, in the case of donations, it is a tax reduction applied to the IFI owed.

Form 2042-IFI: Real Estate Wealth Tax Return

Form 2042-IFI is the document you must use to file your real estate wealth tax return when the value of your net taxable real estate assets exceeds 1.3 million euros as of January 1.  It is an attachment to the income tax return. It is used to report the household’s taxable real estate assets, deductible debts, and payments eligible for tax reductions, particularly IFI donations.

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What is Form 2042-IFI used for?

The real estate wealth tax is a self-assessed tax, and taxpayers must file an annual estimate of their assets. Form 2042-IFI is used to provide the tax authorities with all the information needed to calculate the IFI:

• composition of taxable real estate assets,
• value of the properties,
• deductible liabilities,
• any tax reductions
• and, where applicable, information related to the tax cap.

The tax authority then calculates the amount due and issues a separate tax assessment notice.

The form published on impots.gouv.fr is identified as Cerfa No. 15798.

Who must complete Form 2042-IFI?

Form 2042-IFI must be completed if your net taxable real estate assets as of January 1 exceed €1,300,000. This rule applies to French tax residents, for their properties located in France and abroad, and, under certain conditions, to non-residents who own taxable properties in France.

If you have no income subject to income tax, you must file both Form 2042-IFI and Form 2042-IFI-COV.

What must be reported on Form 2042-IFI?

Identification of the IFI Tax Household

The form begins with information regarding the tax household: personal status, household composition, and specific filing requirements.

Taxable Real Estate Assets

Form 2042-IFI must list all of the taxable real estate assets and rights held by the tax household. This includes, in particular:

• built properties;
• undeveloped land;
• properties under construction as of January 1;
• certain real estate rights;
• property held indirectly through shares or stock in corporations;
• certain real estate components of investments, in accordance with applicable tax rules.

The primary residence is included in the IFI tax base, with a 30% deduction from its market value, subject to the conditions set by the tax authorities. Properties used for one’s primary professional activity may be exempt under certain conditions.

Liabilities and Other Deductions

The IFI is calculated based on the net taxable real estate assets. Therefore, debts recognized by the tax authorities must be deducted, provided that they exist as of January 1, are certain, are incurred by a member of the IFI tax household, and relate to taxable assets.

Donations Eligible for a Tax Reduction

Form 2042-IFI also allows you to report payments that entitle you to a tax reduction. For donations, the tax authorities remind taxpayers that they must indicate the amount paid, not the already calculated amount of the reduction. The IFI reduction is then calculated according to the rule set forth by law, namely 75% of the donation amount, up to an annual limit of €50,000

How to Fill Out Form 2042-IFI

1. Identify taxable assets

Start by making a list of all real estate assets and rights included in the IFI tax base as of January 1: assets held directly, assets held indirectly through shares or stock, and other taxable real estate items.

2. Value each property at its fair market value

Each property must be reported based on its actual market value as of January 1, that is, its market value on that date. The tax authorities indicate that you can use the Patrim service in your tax portal to help you estimate this value.

3. Apply any applicable deductions and exemptions

You must then apply the rules specific to certain properties, in particular the 30% deduction for the primary residence and the exemptions provided for certain business properties or assets subject to a special tax regime.

4. Deduct allowable debts

Once the asset has been valued, you must deduct allowable debts to obtain the net taxable value. This amount is then used to determine whether the €1.3 million threshold has been exceeded.

5. Review additional tax sections

The form then allows you to report donations eligible for a tax reduction, items related to the cap, and, if applicable, the offset of taxes paid abroad that have characteristics similar to those of the IFI.

How do you report an IFI donation on Form 2042-IFI?

On Form 2042-IFI, which is currently available online, donations to public-interest organizations established in France should be reported in box 9NC. Donations to certain organizations established in another European country should be reported in box 9NG. The amount to be reported is the amount paid, not the amount of the tax reduction.

Online filing or paper form: which should you use?

The IFI return can be filed online or, in certain situations, on paper.

• When filing online, check the “Real Estate Wealth Tax” box at the beginning of the section dedicated to the income tax return attachments.
• For the paper version, pre-filled forms are primarily sent to taxpayers who did not file online the previous year; if you haven’t received one, you can download it from impots.gouv.fr or request it from your local tax office.

By what date must Form 2042-IFI be submitted?

The IFI return is filed at the same time and within the same deadlines as the income tax return.

Paper Return

• Filing deadline: May 19, 2026

Online filing

• Zone 1: May 21, 2026
• Zone 2: May 28, 2026
• Zone 3: June 4, 2026
• Non-residents: May 21, 2026

► Learn more about the IFI schedule

Making an IFI donation to Gustave Roussy: What to Keep in Mind When Filing Your Tax Return

If you make an IFI donation to Gustave Roussy, be sure to keep your tax receipt and report the donation amount in the appropriate section of Form 2042-IFI. The receipt does not need to be attached to the tax return, but it must be kept in case the tax authorities request it.

Supporting the Gustave Roussy Foundation means directing a portion of your taxes toward cancer research at an institute with a clear goal: to cure 80% of patients by 2040. The Foundation helps fund scientific programs, research chairs, and innovations that benefit patients.

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Frequently Asked Questions About Form 2042-IFI

Is Form 2042-IFI separate from the tax return?

No. It is an attachment to the tax return, to be filed at the same time and by the same deadlines.

Should you enter the amount of the donation or the amount of the IFI reduction?

You must enter the amount of the payment, not the pre-calculated amount of the reduction.

Can Form 2042-IFI be completed online?

Yes. The tax authority allows you to file the IFI online along with your income tax return, after checking the “Real Estate Wealth Tax” box.

Where can I find Form 2042-IFI?

You can download it from impots.gouv.fr by searching for Form 2042-IFI, or request it from your local tax office if you’re filing a paper return.