Paying inheritance tax: deadlines and deferred payment

Inheritance tax is payable when the tax return is filed. Three options allow for deferring or spreading out the payment, upon request made at the time of filing: installment payments, deferred payment, and, for the transfer of a business, deferral followed by installments. These options require the express agreement of all heirs and the provision of guarantees. According to impots.gouv.fr, interest is charged at a rate of 2% for requests made since January 1, 2026.

This page describes these terms and payment methods. It does not cover the calculation of duties, the conditions for business transfers, the list of accepted guarantees, or how interest is calculated. The inheritance tax return has its own page.

The principle: pay at the deposit

Information sheet F36432 on service-public.gouv.fr (verified on 24/07/2025) indicates that inheritance tax is payable "at the time the inheritance tax return is filed." The impots.gouv.fr page on tax payment (updated on 22/07/2026 according to metadata) states the same thing: "Inheritance tax must be paid when the inheritance tax return is filed." For a death abroad, the information sheet on filing the return specifies that the tax is payable at the same time as the return is filed.

The three options are available upon request.

For installment payments, form F36432 states: "Payments are made over a maximum period of 1 year" and "The number of payments is limited to 3." When the estate includes at least 50 illiquid assets, the period is "extended to 3 years" with the number of payments "limited to 7." impots.gouv.fr refers to "equal payments over a maximum period of one year.".

For the deferral, the information sheet lists three situations: the estate includes assets held in bare ownership, the surviving spouse has opted for a life interest in the property, or the estate results in the preferential allocation of a farm. impots.gouv.fr specifies: "The deferred payment applies only to inheritance tax due on the assets concerned." The information sheet details the cases in which the deferral ends.

Regarding business transfers, the information sheet states: "In the case of a business transfer, you can, under certain conditions, defer payment of transfer taxes for 5 years." Spreading the payments over 10 years is possible, under certain conditions, after these 5 years of deferral.

How to apply

1. Submit an application "You must submit a request to the tax authorities." impots.gouv.fr indicates that these arrangements are "granted upon request made when filing the inheritance tax return.".
2. Obtain the agreement of all the heirs According to the information sheet, the express agreement of all heirs is "necessary to benefit from a deferred or installment payment".
3. Wait for the response "The tax authorities must respond to you within 2 months.".
4. Presenting the "guarantees"« "If an agreement is reached, you will have to provide your guarantees within 4 months." The document gives an example: "The guarantee could be a mortgage on real estate, for example."«

The interest rate: 2.% since January 1, 2026

The impots.gouv.fr website states that these three options are granted "subject to the provision of guarantees and the payment of interest at a rate of 2%", for applications made since January 1, 2026. It adds: "For certain business transfers, this rate may be reduced to 0.6 %".

Form F36432, verified before 2026, does not specify this rate: "The rate is indicated in the authorization for installment or deferred payment." Form F36432 was verified in 2025; the page on impots.gouv.fr refers to applications from 2026. The calculation of interest is not addressed here.

If a payment is late

The notice states: "Late payment interest (0.20 % per month, or 2.4 % per year)" and "Surcharge (from 10 % to 80 %, depending on the situation)." It also warns that in the case of payment in installments, "any delay will cause you to lose the benefit of it.".

Payment methods

The exact threshold of €10,000 in fees, for the transfer of works of art as well as for gifts to the State, should be verified with the source.

Payment of inheritance tax: a numerical example (fictitious profile)

Situation. Ms. Lefèvre inherits jointly with her brother. The inheritance tax due amounts to €60,000 (assummary). The estate's assets are valued at €500,000, of which €310,000 are illiquid assets (real estate and unlisted securities, as a hypothesis). The two heirs agree to request payment in installments.

Issue. How many payments, and what amount for each?

Strategy. Check the proportion of illiquid assets: €310,000 out of €500,000, or 62 %. This level meets the "at least 50 %" condition: the maximum period is then 3 years, with a maximum of 7 payments. Without this condition, the limit would have been 1 year and 3 payments.

Result. For €60,000 in entitlements, assuming equal installments, three installments would be €20,000. Seven installments would be approximately €8,571.43 (the final installment is adjusted by one cent). Interest at 2% is not calculated here. As a rough estimate of the penalty: a €20,000 installment paid two months late would incur €80 in late payment interest at 0.20% per month, assuming this rate is applied to the installment, and would negate the benefit of the installment plan. This scenario is hypothetical. The figures illustrate the calculation and do not reflect your specific situation.

Inheritance tax payments: what changes depending on your situation

• The composition of the estate : illiquid assets, bare ownership, agricultural operation, business.
• The agreement of all the heirs, necessary for delayed and split-screen recording.
• The date of the request : the rate of 2 % applies to applications made since January 1, 2026.
• The amount of royalties : payments in kind and gifts to the State require a minimum amount of duties (€10,000, exact threshold to be verified with the source).
• The "guarantees"« presented to the administration (the document cites a mortgage on real estate as an example).

The rule depends on your situation. No results are guaranteed.