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 (€).
Total Tax Liability Due
Calculator Inputs
Total Tax Liability Due
Statutory Tax-Free Allowance
Net Taxable Base
Effective Tax Rate (%)
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
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