Chart: French inheritance tax rates and allowances within families

Tax is applied to the individual inheriting the assets rather than the estate itself

Rates range from 0% to 60% depending on the degree of kinship

Perfect Wave/Shutterstock

Published Friday 18 July 2025 - 12:35 Modified Friday 25 July 2025 - 13:47

Premium

Premium

New heatwave expected to hit France in early July
Premium

Premium

Relief for Britons following French inheritance decision
Premium

Premium

Private island in Brittany with five beaches for sale at €2.5m
Premium

Premium

Forty drown in five days: why France’s heatwave has turned deadly

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: