Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 24/04/2026

Impôt sur la Fortune : publication des statistiques 2025 (DGFIP)

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Impôt sur la Fortune : publication des statistiques 2025 (DGFIP)

IFI 2025 : une pression fiscale en nette progression.

Près de 193 600 foyers sont désormais assujettis à l’impôt sur la fortune immobilière, pour un produit total de 2,3 Md€ (+8 % par rapport à 2024). Le patrimoine immobilier net taxable atteint 493 Md€ (+5,6 %), principalement sous l’effet de l’augmentation du nombre de contribuables (+4 %), et dans une moindre mesure de la hausse du patrimoine moyen (+1,5 %). Le taux effectif d’imposition reste stable autour de 0,47 % des actifs déclarés.

Les contribuables concernés présentent des revenus élevés (322 100 € en moyenne) et supportent une imposition globale significative (60 200 €). Ils sont majoritairement des couples, plus âgés et souvent situés en Île-de-France. Par ailleurs, les dons déclarés, ouvrant droit à réduction d’impôt sous conditions, progressent de 12 % pour atteindre 0,25 Md€, traduisant un intérêt croissant pour les leviers d’optimisation, encore insuffisamment exploités.

Ces données confirment que l’IFI s’inscrit dans une dynamique d’élargissement et de vigilance accrue de l’administration fiscale. Structuration patrimoniale, valorisation des actifs et anticipation deviennent essentielles.

Votre stratégie IFI est-elle réellement à la hauteur de votre patrimoine immobilier ?

#IFI #fiscalité

Crédit photo : Omer Gulen @ Pexels