| { | |
| "threshold": 1300000, | |
| "abattement_primary_residence": 0.30, | |
| "brackets": [ | |
| {"max": 800000, "rate": 0.0}, | |
| {"max": 1300000, "rate": 0.005}, | |
| {"max": 2570000, "rate": 0.007}, | |
| {"max": 5000000, "rate": 0.01}, | |
| {"max": 10000000, "rate": 0.0125}, | |
| {"max": null, "rate": 0.015} | |
| ], | |
| "note": "Net assets = gross real estate - debts. 30% abatement on primary residence. Rates as of 2025. Verify with impots.gouv.fr." | |
| } |