Do surviving spouses pay inheritance tax in France?

No, surviving spouses and PACS civil union partners are 100% exempt from inheritance tax in France under statutory law.

What are the direct-line tax brackets in France?

After allowances, progressive rates are: 5% (up to 8,072 €), 10% (to 12,109 €), 15% (to 15,932 €), 20% (to 552,324 €), 30% (to 902,838 €), 40% (to 1,805,677 €), and 45% thereafter.

フランス2026年最新版金融・投資

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 (€).

投資収益率資産管理・遺産所得税・累進課税

計算結果

Droits A Payer Eur

€48,194.35

入力パラメータ

Transmitted Asset Value

€

クイック選択:

Beneficiary Relationship

Droits A Payer Eur

€48,194.35

Abattement Fiscal Eur

€100,000

Assiette Nette Taxable Eur

€250,000

Taux Moyen Effectif Percent

13.77 %

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

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Code général des impôts (CGI - Art. 777 à 790 G - Droits de succession et de donation, abattements en ligne directe et barème progressif)Last Verified: 2026-08-31

計算方法と根拠

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%).

よくある質問 (FAQ)

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

入力パラメータ

計算方法と根拠

よくある質問 (FAQ)

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