Inheritance tax in France 2026

A surviving spouse or civil partner pays no French inheritance tax at all. Children each deduct €100,000 and then climb bands from 5% to 45% — with the 20% band stretching to €552,324, most family estates settle around 20%.

Distance is expensive: siblings pay 35%/45%, relatives to the fourth degree a flat 55%, and unrelated heirs 60%.

Gifts made within 15 years of death are pulled back into the calculation, so early, spaced-out giving is the core French planning tool.

At a glance

top rate: 60% (unrelated heirs); 45% top band for children
entry band: 0% — spouses and civil partners fully exempt
tax year basis: Charged on the transfer, at death or gift
filing deadline: Declaration within 6 months of a death in France
residency basis: Worldwide estate if the deceased was French-resident; French assets otherwise (or if the heir was French-resident 6 of the last 10 years)
regime flag: 75% exemption on family business shares under holding commitments

Rates

Inheritance to children and parents (per beneficiary, after €100,000 allowance)

Taxable amount (EUR)	Rate on this band	Note
0 – 8,072	5%
8,072 – 12,109	10%
12,109 – 15,932	15%
15,932 – 552,324	20%	The band where most estates land
552,324 – 902,838	30%
902,838 – 1,805,677	40%
Over 1,805,677	45%

Marginal rates apply within each band.

Other heirs (2026)

Heir	Rate	Allowance (EUR)
Spouse / civil partner	0% on inheritance	Fully exempt (gifts: €80,724 then 5%–45%)
Sibling	35% to €24,430, then 45%	15,932 (full exemption possible for a cohabiting single sibling over 50)
Niece/nephew	55%	7,967
Relative to 4th degree	55%	1,594
Anyone else	60%	1,594

Thresholds & allowances

Tax-free gift allowances (renew every 15 years)€100,000 per child; €31,865 per grandchild; extra €31,865 cash gift per child/grandchild
Cash-gift extra needs the donor under 80 and the recipient an adult
Disabled heirsAdditional €159,325 allowance
Cumulates with the relationship allowance
Family business (Dutreil-type commitment)75% of share value exempt
Requires holding commitments and a beneficiary running the business
Life insurance€152,500 per beneficiary tax-free (premiums paid before 70)
Then 20% to €902,838 and 25% above; post-70 premiums: ordinary rates above €30,500

Residency

Residency trigger

If the deceased (or donor) lived in France, worldwide assets are taxable. Even with a foreign deceased, an heir who lived in France for 6 of the last 10 years is taxed on the worldwide inheritance.

Non-resident treatment

Otherwise only French assets are taxed — including French property held through foreign companies where property exceeds half the company's assets. Foreign inheritance tax on foreign assets earns a credit; France has inheritance treaties with about 30 jurisdictions.

Notes

All gifts to an heir within 15 years of death are clawed back into the inheritance computation — allowances effectively reset every 15 years, rewarding early planning.
The family home occupied by the surviving family is assessed at 80% of its value (a 20% discount).
Furniture is valued at a flat 5% of the estate unless an inventory proves less.
Life insurance written before age 70 is the classic French wrapper: each beneficiary's first €152,500 escapes tax entirely, outside the estate.

FAQ

How much can children inherit tax-free in France?

€100,000 each from each parent, refreshed every 15 years for gifts — beyond that, bands run 5% to 45%, with most amounts falling in the 20% band up to €552,324.

Does a surviving spouse pay French inheritance tax?

No — inheritances between spouses and civil partners have been fully exempt since 2007. Lifetime gifts between them get an €80,724 allowance instead.

Figures: tax years 2025–2026, compiled from public sources. Not tax advice.

See inheritance tax in other countries

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