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You are subject to the French wealth tax on real estate assets (IFI) if the net value of your real estate assets exceeds €1,300,000. The value of the assets being reported is their estimated value on January 1^st of the tax year in question. Your primary residence always benefits from a 30% allowance. The assets taken into account in the IFI tax base are those owned by all members of the tax household combined.

If you want to reduce your IFI tax to a minimum, simply calculate as follows: IFI/0.75 = your donation amount. Use our calculator to determine how much IFI tax credit you can receive for your donation.

To qualify for a 2026 IFI tax credit, your donation must be made before your tax filing deadline. The date varies depending on the French department you live in and whether you file by paper or online.

You can make your donation by:

• Bank card via our website – it's easy and secure.
• Check made out to the American Hospital of Paris: download the donation form here and return it to:
  American Hospital of Paris
  Direction de la Collecte de fonds
  63, boulevard Victor Hugo
  B.P. 109 92202 Neuilly-sur-Seine Cedex
• By wire using the following IBAN FR76 30003 03877 00250714240 27 Please indicate your first and last names.
• Gift by hand (cash or card) contact Raphaël Pisano, Head of Major Donors. You may also bring a check directly to his office, located in Building D1.

If you encounter any difficulties, please contact our Major Gifts department at + 33 1 46 41 27 97.

You must mention your donation in the section “Réduction d’impôt pour des organismes d’intérêt général établis en France” (tax credit for charitable donations in France) in Box 9 of Form 2042-IFI (supplementary income declaration). Also be sure to store the tax receipt we send you in a safe place, in case you are asked to present it to the tax authorities.

You cannot receive the maximum tax credit against your IFI wealth tax and your income tax simultaneously, but you may choose to split your donation amount between the two taxes.
For example, if you donate €15,000, you may divide this amount between your IFI wealth tax and your income tax as follows:
→ IFI wealth tax: €10,000 for a €7,500 tax credit (€10,000 X 75%)
→ Income tax: €5,000 for a €3,300 tax credit (€5,000 X 66%)
Your tax credits total €10,800, meaning your donation actually costs you only €4,200.

If you quality for a tax credit that goes over the maximum credit allowed or exceeds the amount of IFI tax you owe, you cannot carry over the surplus to reduce your IFI in the following years. However, you may report part of your donation (up to €66,667) for an IFI tax credit and the remainder of your donation can be reported for an income tax credit, with a maximum credit of 20% of your taxable income.