Overview
- A DGFiP cross‑match for 2024 identified 18,525 IFI households with zero or negative income tax, narrowing to 13,335 after excluding non‑residents and people who died during the year.
- About 10% of IFI payers show a null or negative income‑tax amount, rising to 10.2% in the top 0.1% and 14.9% in the top 0.01% of property‑wealth holders.
- The analysis is limited to the real‑estate wealth base (IFI threshold around €1.3 million) and does not capture broader financial assets or detailed income metrics.
- The Economy Ministry urges caution, stressing that zero income tax does not mean no income and pointing to possible factors such as modest‑income retirees, non‑residency, timing effects, and tax credits; further inquiries are underway.
- The note corroborates Eric Lombard’s January assertion and conflicts with Amélie de Montchalin’s prior denial, and parliamentary bodies, including an Assembly commission, will examine causes and potential policy responses.