Make an IFI Donation

In 2019, French taxpayers transitioned to withholding tax, which means that tax is paid based on income for the current year rather than on income from the previous year. In 2018, the IFI (real estate wealth tax) replaced the ISF (wealth tax). For 2020 and 2021, there are no changes. Between 2022 and 2024, tax reforms reduced the corporate tax rate, strengthened environmental taxation, and supported household purchasing power.

The Real Estate Wealth Tax has replaced the Solidarity Tax on Wealth (ISF) since 2018. This tax applies to individuals whose real estate assets have a net value exceeding €1.3 million. Real estate assets include all real estate properties and rights held as of January 1.

Yes, it is entirely possible to make a donation to L’Œuvre d’Orient that is deductible from your IFI. To do so, you must send your donation to the Fondation de L’Œuvre d’Orient, which operates under the umbrella of the Fondation Caritas and, as such, is authorized to receive donations that are deductible from the Real Estate Wealth Tax.
The Fondation de L’Œuvre d’Orient forwards all donations to L’Œuvre d’Orient’s missions.

To qualify for a reduction in the real estate wealth tax (IFI), you must list all donations made during the year to the Fondation de L’Œuvre d’Orient on your IFI tax return, with the exception of donations claimed for income tax purposes.

Your donation is deductible from the IFI at 75% of its amount, up to a limit of 50,000 €.
The maximum deductible donation is therefore €66,670 (€66,670 × 75% = €50,000).

The Fondation de l’Œuvre d’Orient operates under the auspices of the Fondation Caritas France, founded by Secours Catholique, to combat poverty and social exclusion in France and around the world.

The Caritas France Foundation ensures transparency in its financial reporting and adheres to governance rules approved by government authorities, which have granted it the status of a recognized public-benefit foundation—allowing you to receive tax deductions on your donations and contributions.

Your online payment is processed through the Caritas France Foundation’s secure payment gateway, and your personal information remains completely confidential—just as it does on the L’Œuvre d’Orient website.

For donations made in 2025 under the Real Estate Wealth Tax (IFI), these must be reported on the tax return filed in May–June 2026 and will entitle the taxpayer to a 75% reduction in the IFI due in September 2026, based on the amount of the donations made. Thus, the procedure remains similar, with donations made in 2026 being reported to reduce the IFI due in the fall of 2026.

Here are the details regarding the IFI filing dates for 2026:

If you file your return on paper, it must be submitted no later than May 19, 2026.

The deadline for online filing depends on your place of residence:

• May 21, 2026: departments 01 through 19 + non-residents
• May 28, 2026: Departments 20–54
• June 4, 2026: departments 55 through 976