Estimate French Inheritance Tax (Droits de Succession)
Use this calculator to estimate inheritance tax for a single beneficiary under common French rules. This tool gives an educational estimate, not legal advice.
Estimated Result
How French inheritance tax works
French inheritance tax (droits de succession) is assessed per beneficiary, not as one flat tax on the entire estate. That means each heir may face a different tax bill based on their relationship to the deceased, the value they receive, any available allowances, and any prior taxable gifts from the same person.
In broad terms, the process is:
- Determine the beneficiary’s share of the estate.
- Subtract eligible debts or liabilities from that share.
- Apply the beneficiary’s tax-free allowance.
- Apply the relevant progressive brackets or flat rate to the taxable amount.
Allowances by family relationship
Allowances are central to the final tax amount. In many cases, they reset after a statutory period (commonly discussed as 15 years for gifts and allowance reuse). This calculator includes a field for previously used allowance via prior gifts to provide a more realistic estimate.
| Relationship | Typical allowance (approx.) | Tax method used in this calculator |
|---|---|---|
| Spouse / PACS partner | Exempt | No inheritance tax |
| Child / Parent (direct line) | €100,000 per beneficiary | Progressive direct-line brackets (5% to 45%) |
| Brother / Sister | €15,932 | 35% then 45% |
| Niece / Nephew | €7,967 | Flat 55% |
| Other or unrelated | €1,594 | Flat 60% |
Direct-line progressive tax bands (children/parents)
For direct-line heirs, France applies progressive taxation. In this page’s calculator, the following bracket structure is used:
| Taxable slice (after allowance) | Rate |
|---|---|
| Up to €8,072 | 5% |
| €8,072 to €12,109 | 10% |
| €12,109 to €15,932 | 15% |
| €15,932 to €552,324 | 20% |
| €552,324 to €902,838 | 30% |
| €902,838 to €1,805,677 | 40% |
| Above €1,805,677 | 45% |
How to use this french inheritance tax calculator effectively
1) Enter the gross amount inherited
Use the amount allocated to one beneficiary. If there are multiple heirs, calculate each person separately because allowances and rates differ by person.
2) Add liabilities if relevant
Some debts or costs can reduce the taxable base. If you know what portion belongs to this beneficiary’s share, include it. If uncertain, leave it at zero for a conservative estimate.
3) Include prior taxable gifts
If the deceased made prior taxable gifts to this same beneficiary, those can reduce available allowances. Enter that amount in “allowance already used” for a better estimate.
4) Check special disability allowance
An additional allowance may apply in qualifying disability cases. This calculator lets you include it with one checkbox.
Example scenarios
Example A: Child inheriting €250,000
- Gross inheritance: €250,000
- Deductions: €0
- Allowance used previously: €0
- Direct-line allowance: €100,000
- Taxable base after allowance: €150,000
The final tax is calculated progressively across multiple brackets, not at one single rate.
Example B: Niece inheriting €120,000
- Allowance: €7,967
- Taxable amount: €112,033
- Rate: 55%
Tax is high for more distant relatives, which is why planning can matter significantly.
Planning ideas to reduce future inheritance tax pressure
- Use gifting strategies early: staged gifts over time may use allowances more efficiently.
- Review ownership structures: how assets are titled can affect transfer outcomes.
- Keep records: prior gifts, valuations, and liabilities should be documented clearly.
- Coordinate cross-border advice: if any party is outside France, treaty and domicile issues can change outcomes.
Limitations and disclaimer
This calculator is designed for educational estimation only. French tax law is detailed and situation-specific. Exact outcomes can depend on factors such as residence status, family structure, property location, legal form of assets, and formal valuation rules.
Always confirm with a French notaire or qualified tax advisor before filing declarations or making estate planning decisions.