FRFrance Inheritance & Gift TaxTaxes

France Inheritance & Gift Tax Calculator 2026 (Droits de Succession)

Calculate French inheritance and lifetime gift taxes under the French General Tax Code (CGI). Model statutory tax-free allowances (100,000 € per child per parent, 100% spouse inheritance exemption) and progressive tax rates (5% to 45%) in EUR (€).

Calculated Result

Total Tax Liability Due

€0

Calculator Inputs

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Calculation Methodology

Taxable Share = Transmitted Asset Value - Statutory Allowance (Child: 100,000 €, Spouse gift: 80,724 €, Spouse inheritance: 100% exempt, Grandchild: 31,865 €). Tax Liability = Assessed progressively across statutory brackets (5% to 45%).

Important Legal & Educational Disclaimer

This tool calculates tax liabilities under Articles 777 and 779 of the French General Tax Code (CGI).

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Each child receives a statutory tax-free allowance of 100,000 € from each parent, which refreshes every 15 years for lifetime gifts.

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