French Inheritance Tax Rates 2023

Spouses and Civil Partners / PACS partners: Tax free. No inheritance tax.

Children inheriting from each parent (or a parent inheriting from their child) to each bloodline or adopted child is taxed as follows:

100,000 Euros tax free. Anything above that is taxed on the following rates:

Less than 8,072 € 5%

8,072 € to 12,109 € 10%

12,109 € to 15,932 € 15%

15,932 € to 552,324 € 20%

552,324 € to 902,838 € 30%

902,838 € to 1,805,677 € 40%

1,805,677 € upwards 45%

Inheritance between siblings:

15,932 € tax free, then the following rates apply:

Less than 24,430 € 35%;   24,430 € and above 45%

Inheritance between nephews and nieces:

7,967 € tax free (if bloodline) then the rest at 55%

Inheritance to a non-related beneficiary:

1,594 Euros tax free, then 60% applies

This 60% band includes Step Children, Unmarried Partners, and, due to Brexit - Legacies to UK Charities

Disability exemption:  

If a beneficiary is unable to work due to disability, they get an additional tax free allowance of 159,000 Euros.

For example, a disabled child inheriting from a parent gets 100,000 Euros tax free plus 159,000 Euros tax free, being 259,000 Euros tax free in total.