Inheritance tax: the scale according to the relationship between the parties

Inheritance tax depends primarily on the relationship between the heir and the deceased. The spouse is exempt. Other heirs benefit from an allowance on their share, and then a tax scale is applied to the remainder: from 5 to 45 in the direct line, 35 or 45 for a brother or sister, 55 for a nephew or niece, and 55 or 60 for all other relatives. The allowance is €100,000 for a child, and €1,594 if no other allowance applies.

This page presents the allowances and rates based on the relationship between the parties. It does not cover property valuation, tax declaration and payment, assurance-vie, business exemptions, or the situation of a deceased person or an heir residing abroad. Gifts are addressed on a separate page.

How are rights calculated?

The calculation is done heir by heir, in three steps:

1. In certain situations, an exemption applies: no tax is then payable.
2. Otherwise, a deduction, which depends on the relationship with the deceased, is taken from the heir's share.
3. A progressive scale is applied to what remains, the taxable portion.

The allowance applies to each heir's share.

The allowances and rates according to the link

Source: service-public.gouv.fr, record F35794, verified on 19/08/2026.

For the child, the information sheet specifies: "The allowance applies to the death of each of the 2 parents, for each child." A child therefore benefits from an allowance of €100,000 for each of the two deaths.

The supplement for people with disabilities

A person with a disability who meets the eligibility requirements benefits from an additional allowance of €159,325. According to information sheet F35794, this allowance is cumulative with the family allowance for children, ascendants, non-exempt siblings, nephews, or nieces. For grandchildren, great-grandchildren, nephews or nieces by marriage, and other situations, the information sheet only indicates the amount of €159,325. The disability eligibility requirements are detailed on the information sheet before any calculations are performed.

The direct line scale

It applies to the taxable portion of the child, ascendant, grandchild and great-grandchild, after deduction.

The table shows the upper limit of each segment of sheet F35794. The lower limits can be read from this sheet.

Spouse and civil partner

The surviving spouse is exempt from inheritance tax. Form F35794 states: "You are exempt from inheritance tax."«

The civil partner is also listed as exempt in the table on this page. Information sheet F17456 from service-public.gouv.fr and the economie.gouv.fr page on inheritance tax specify that a will is necessary for the partner to receive assets from the estate. According to F17456, it is the deceased who must write this will. This point should be verified on these sources before making any decision.

Brother or sister: exemption under three conditions

A brother or sister is exempt if, at the time of death, he or she meets the following three conditions:

1. Having been domiciled with the deceased for the 5 years preceding his death: the record states "constantly domiciled with the deceased for the 5 years preceding his death".
2. To be single, widowed, divorced or legally separated.
3. Being over 50 years old, or having a disability that prevents you from working.

The information sheet adds: "You must provide proof of your situation." If a condition is not met, the allowance of €15,932 and the scale at 35 % then 45 % apply.

Representation and adoption

Representation. A grandchild, great-grandchild, nephew, or niece can inherit in place of a deceased parent or one who renounces the inheritance. The information sheet states: "You must take into account the allowance (shared if there are two or more heirs) and the tax brackets applicable to the heir being represented." The sheet gives the example of a €100,000 allowance for a grandchild without a disability who represents their parent. For a nephew or niece who inherits in place of their parent, the sheet indicates, under certain conditions, an allowance of €15,932 (shared if there are two or more heirs) and tax brackets of 35% and then 45%. The conditions are detailed in the information sheet.

Adoption. For a full adoption, the information sheet states: "your rights are the same as those of a biological child." For a simple adoption, the same rules may apply in the event of the adoptive parent's death in certain cases listed in the information sheet.

Gifts already received

Gifts made during the deceased's lifetime are included in the calculation. The tax authorities add them to the heir's share, except for gifts made more than 15 years prior and family gifts of money declared within one month of the gift (form F14198). The economie.gouv.fr website also links the allowance to this period: it is not granted if it has already been used within the 15 years preceding death. Gifts have their own dedicated page.

Numerical example (fictitious profile)

Situation. Michel passed away. His estate was divided into shares of €200,000 each among five beneficiaries: his son, his daughter (who was recognized as having a disability and met the eligibility requirements), his brother, his niece, and a friend with no family relationship. No tax allowances had been claimed for gifts in the previous 15 years.

Issue. The five shares are identical. The rights are not.

Strategy. For each beneficiary, the family relationship allowance is deducted, then the scale from form F35794 is applied. The brother does not meet the common residence requirement: therefore, he is not exempt.

Result.

For the brother, the rights are broken down as follows: €24,430 to 35 %, i.e. €8,550.50, and €159,638 to 45 %, i.e. €71,837.10.

In relation to the share of €200,000, the rights represent 9.10 % for the son, 40.19 % for the brother, 52.81 % for the niece and 59.52 % for the friend.

These profiles are fictitious. The figures illustrate the calculation and do not predict your situation.

A temporary system for cash gifts

Article 790 A bis of the French General Tax Code (Law 2025-127 of February 14, 2025) provides for a temporary exemption on cash gifts to a child, grandchild, or great-grandchild (or, failing that, a nephew or niece), intended for new housing or energy renovation work. The French Official Tax Bulletin (BOFiP) sets a limit of €100,000 per donor to a single recipient and €300,000 per recipient for payments made between February 15, 2025, and December 31, 2026. Full conditions can be found on economie.gouv.fr and in the BOFiP BOI-ENR-DMTG-20-20-20.

What changes depending on your situation

• The exact link to the deceased, including representation and adoption.
• Disability, which adds a conditional discount.
• The three conditions of brother or sister, appreciated upon death.
• The civil partner and the will, which F17456 and economie.gouv.fr present as necessary for him to receive goods.
• Gifts received of the deceased in the 15 years preceding the death.
• A residence abroad, not addressed here.

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