What allowances and tariffs apply to the beneficiaries of an estate?
Verified 14 June 2022 - Directorate for Legal and Administrative Information (Prime Minister)
The tax administration applies a scale for calculating the duties due on your inheritance share.
You can benefit from a rebate, the amount of which depends on your situation and your relationship with the deceased.
You can estimate the amount of inheritance tax using a simulator:
Estimate the amount of inheritance tax
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Spouse or Civil partnership partner
You are exempt from inheritance tax.
Child
Abatement :
€100,000
Please note
the deduction applies to the death of each of the two parents, for each child.
Scale :
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you adopted a child as part of a plenary adoption, his rights are the same as those of a biological child.
If the relationship is from a simple adoption, the same rules may apply to the death of the adopter, in particular in the following cases:
- Minor child
- Child of 1er marriage of husband (wife)
- An adult child adopted when he or she was a minor and dependent on the adopter for a period of at least 5 years (without interruption)
- Adult child adopted at the expense of the adopter for a period of at least 10 years (without interruption)
Ascendant (parent, grandparent, etc.)
Abatement :
€100,000
Scale :
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Grandchild
Abatement :
€1,594, unless another allowance applies.
Scale :
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Example :
A grandchild may benefit from a €100,000, if he/she inherits in place of his/her deceased or renounced parent. If he has brothers and sisters, the abatement is shared equally.
Great-grandchild
Abatement :
€1,594, unless another allowance applies.
Scale :
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Brother or sister
You are exempt from inheritance tax if you meet the following 3 conditions at the time of death:
- To have lived with the deceased constantly during the 5 years preceding his death
- Be single, widowed, divorced or divorced
- Be over 50 or have a disability that does not allow you to work
If you do not meet these 3 conditions, you are entitled to a rebate, before the application of the scale.
Abatement :
€15,932
Scale :
Taxable share after rebate | Taxation schedule |
|---|---|
Less than €24,430 | 35% |
Greater than €24,430 | 45% |
Nephew or niece
In the tax sense, you are considered a nephew or niece only if the deceased is the brother or sister of one of your parents.
Abatement :
€7,967
Scale :
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
A nephew or niece who inherits in lieu of one of his parents (who has already died or who has renounced the succession) may benefit under conditions from a €15,932 (shared if 2 or more) and the following rates:
- 35% up to €24,430
- 45% beyond €24,430
Disabled person
Abatement :
€159,325
This specific reduction is cumulative with the others.
FYI
if you are disabled from war (disabled to 50% at least), you can benefit from a discount of 50% of the fees payable up to €305.
Other situation
Abatement :
€1,594, unless another allowance applies.
Scale :
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
Inheritance between parents beyond 4e degree or between non-relatives | 60% |
Who can help me?
Find who can answer your questions in your region
For information on fees to be paid
Department in charge of taxes (treasury, tax department...)For information about the procedure
NotaryTo find a notary
Departmental Chamber of Notaries
- General Tax Code: Articles 777 to 778aInheritance Tax Rates
- General Tax Code: Articles 779 to 787 CAmounts of rebates (Article 779), previous donation (Article 784), tariff applicable in case of simple adoption (Article 786)
- Bofip-Taxes n°BOI-ENR-DMTG-20-30-20-20 relating to common rebates for donations and successions and applicable only to donations
- Bofip Taxes n°BOI-ENR-DMTG-10-50-80 relating to special cases for transfer duty tariffs
FAQ
- Inheritance and gift taxService-Public.fr
- Inheritance tax - Assessment of inheritance and calculation of dutiesService-Public.fr