France succession tax calculator

French succession tax (droits de succession) is charged on each heir's share, after a per-relationship allowance, on a progressive scale. This is how the allowances, the direct-line scale, the spouse exemption and assurance-vie combine in 2026.

Reflects 2026 French rules · direct-line scale and per-heir abattements · an estimate, not advice.

How the tax is built — per heir, not per estate

Unlike an estate tax, France taxes each heir's share separately. Every heir first subtracts a personal allowance (abattement) that depends on their relationship to the deceased, then the remainder runs through the scale for that relationship.

The 2026 allowances and direct-line scale

• €100,000 allowance per child (and per parent); the surviving spouse or PACS partner is fully exempt from succession tax at death.
• The direct-line (parent–child) scale is progressive: 5% up to €8,072, rising through 20% on the €15,932–€552,324 band, then 30%, 40% and a top rate of 45% above €1,805,677.
• Siblings are taxed at 35% / 45%, nieces and nephews at 55%, and unrelated heirs at 60% — with much smaller allowances.

Assurance-vie and lifetime gifts

• Assurance-vie paid on death carries a separate €152,500 allowance per beneficiary for premiums paid before age 70 — a central French planning tool that sits outside the ordinary scale.
• Lifetime gifts use the same allowances, which refresh every 15 years — so a gift program spread across 15-year windows can pass significant wealth allowance by allowance.

The traps that catch French estates

• Forced heirship (réserve héréditaire). Children are entitled to a reserved share; you cannot freely disinherit them, and this shapes who is taxed.
• High collateral rates. Leaving assets to a sibling, niece/nephew or unrelated person can mean 55–60% — allowances and structure matter enormously.
• Pacte Dutreil. Business transfers can qualify for a ~75% reduction under strict conditions — HeirCalc flags it rather than assuming it applies.

See your own numbers

HeirCalc applies each heir's allowance, the correct progressive scale, the spouse exemption and assurance-vie treatment to your exact estate — and shows the statutory reason behind every figure. It runs entirely in your browser; nothing is saved or sent anywhere.

This guide is general information for 2026, not legal, tax, or financial advice. The outcome turns on precise facts — residence, domicile, the exact assets, reliefs and elections available, and how title is held — that can change the result. Confirm your situation with a qualified professional. HeirCalc is an estimator by Krometis Analytics.