How is French inheritance tax calculated?

Droits de succession are charged per heir, not on the whole estate. Each heir deducts a tax-free abatement set by their relationship to the deceased, then the remainder is taxed on a scale that also depends on the relationship. The closer the relative, the larger the abatement and the lower the rate.

How much can a child inherit tax-free?

Each child can inherit EUR 100,000 from each parent tax-free. Above that, a progressive scale runs from 5% up to 45% on the largest estates. This EUR 100,000 abatement renews every 15 years, which is why lifetime gifting is a common French planning tool.

Do spouses pay inheritance tax in France?

No. A surviving spouse or PACS partner is completely exempt from French inheritance tax on what they receive, following the 2007 reform. The exemption does not extend to unmarried, non-PACS partners, who are taxed at the 60% unrelated rate.

Why are siblings and unrelated heirs taxed so heavily?

France favours direct-line family. Siblings get only a EUR 15,932 abatement then pay 35–45%; nieces and nephews get EUR 7,967 then a flat 55%; and unrelated heirs get EUR 1,594 then a flat 60%. Planning ahead matters most for these heirs.

Is this an exact figure?

No, it is an estimate per heir. It does not model prior gifts within 15 years, life-insurance (assurance-vie) rules, disability allowances or specific exemptions. Confirm with a notaire before settling the succession.

France Inheritance Tax Calculator

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This France inheritance tax calculator estimates the droits de succession a single heir owes on a bequest. France taxes per heir, and both the tax-free abatement and the rate scale depend entirely on how that heir is related to the deceased — so the same EUR 400,000 can be tax-free for a spouse and heavily taxed for a friend.

How it works

Each heir first deducts an abatement, then the taxable remainder is taxed on the relevant scale:

Spouse / PACS partner — fully exempt.
Children & parents (direct line) — EUR 100,000 abatement, then a progressive scale: 5% up to EUR 8,072, rising through 20% on the large middle band to 45% above EUR 1,805,677.
Siblings — EUR 15,932 abatement, then 35% up to EUR 24,430 and 45% above.
Nieces / nephews — EUR 7,967 abatement, then a flat 55%.
Other / unrelated — EUR 1,594 abatement, then a flat 60%.

The direct-line EUR 100,000 abatement renews every 15 years, which underpins much of French estate planning.

Example

A child inheriting EUR 400,000 deducts the EUR 100,000 abatement, leaving EUR 300,000 taxable. Running that through the direct-line bands gives roughly EUR 58,000 of tax — an effective rate near 14.5% — so the child keeps about EUR 342,000. The very same EUR 400,000 left to a friend would lose about 60% of EUR 398,406, leaving far less.

Notes

This is a per-heir estimate. It does not account for gifts made in the previous 15 years, the separate assurance-vie regime, disability allowances or handicap abatements. For a binding figure, the notaire settling the estate is the authority.