Chart: French inheritance tax rates and allowances within families

French inheritance tax is based on the relationship between the deceased and each beneficiary, rather than on the value of the estate. This differs from systems in the UK or US.

The rate of tax payable on an inheritance ranges from 0% to 60% depending on the degree of kinship.

All beneficiaries have an allowance that is tax free, however this also depends on their relationship with the testator.

This allowance is reduced by the amount of any substantial gifts received by an individual from the testator in the 15 years prior to their death. 

Spouses and Pacs partners are exempt from inheritance tax.

Our image below shows tax rates depending on family relationship: