In brief
Yes. Your main residence occupied as an owner is included in the IFI tax base. Its real market value nevertheless benefits from a 30% allowance when determining its taxable value.
A taxable main residence
The main residence is therefore not excluded from IFI when it is occupied by its owner. It is taken into account in the tax base.
A 30% allowance
The allowance applies to the property’s real market value. The value used for IFI therefore corresponds to 70% of that value.