Do spouses pay French inheritance tax?

No. Since the 2007 loi TEPA, a surviving spouse or PACS partner is fully exempt from droits de succession regardless of the amount inherited. The exemption does not extend to gifts made during the deceased's lifetime, which follow separate rules.

What is an abattement?

An abattement is a tax-free allowance deducted from each heir's share before the rate is applied. It is €100,000 for a child or parent, €15,932 for a sibling, €7,967 for a nephew or niece, and €1,594 for an unrelated heir. A disabled heir adds €159,325.

How are children and parents taxed?

Direct-line heirs use a progressive barème running from 5% on the first €8,072 up to 45% on amounts over €1,805,677. Because the €100,000 allowance is generous, modest inheritances often face a low effective rate.

What rate do nephews, nieces and unrelated heirs pay?

Nephews and nieces (and relatives up to the fourth degree) pay a flat 55% on the taxable share, while unrelated heirs pay 60%. These high rates make lifetime gift planning and life-insurance contracts especially valuable in France.

Are gifts and life insurance covered here?

No. This tool estimates the inheritance tax on a death-time share only. Lifetime gift allowances renew every 15 years, and assurance-vie payouts follow their own favourable regime — both are outside the scope of this calculator.

France Droits de Succession Calculator

The France Droits de Succession Calculator estimates French inheritance tax for a single heir’s share. French succession tax is charged per heir, and both the tax-free abattement and the rate depend on how that heir was related to the deceased. The tool covers the full range — from the fully exempt spouse to the 60% flat rate on unrelated beneficiaries.

How it works

First the tool applies the abattement for the heir’s category to the share received:

taxable share = max(0, inheritance share − abattement)

Allowances are €100,000 (direct line), €15,932 (siblings), €7,967 (nephews/nieces) and €1,594 (others), with an extra €159,325 for a disabled heir. It then applies the right barème:

Direct line (children, parents): a progressive scale from 5% to 45%.
Siblings: 35% up to €24,430, then 45%.
Nephews/nieces and relatives to the 4th degree: a flat 55%.
Others/unrelated: a flat 60%.

Surviving spouses and PACS partners are treated as fully exempt, so the tool returns zero tax for them whatever the amount.

Example and notes

A child inheriting €400,000 deducts the €100,000 allowance, leaving €300,000 taxed on the progressive scale — most of it in the 20% band — for roughly €58,000 of tax, an effective rate near 14%. An unrelated friend inheriting the same €400,000 deducts only €1,594 and pays 60% on the rest, nearly €239,000.

This is an estimate only. It models the death-time tax on a single share and does not cover lifetime gift allowances (which renew every 15 years), assurance-vie contracts, usufruct/bare-ownership splits, or notaire fees. It is not tax advice — consult a notaire for a binding calculation.