Free calculator: 2026 scale

Inheritance tax calculator

Estimate inheritance duties and the net amount passed on to each heir. Allowances, progressive scales and life insurance included.

Deceased's estate

Total gross assets

EUR

Property + financial + other assets

Deductible debts

EUR

Loans, funeral costs, etc.

Net taxable estate : 500,000 EUR

Heirs (2)

Name

Relationship

Share (%)

= 250,000 EUR

Allowance of EUR 100,000 per child

Name

Relationship

Share (%)

= 250,000 EUR

Allowance of EUR 100,000 per child

Total inheritance duties

56,388 EUR

Net passed on

443,612 EUR

Overall effective rate

11.3%

Breakdown by heir

Heir	Relationship	Share	Allowance	Taxable	Duties	Total	Net received	Rate
Child 1	Child	250,000	100,000	150,000	28,194	28,194	221,806	11.3%
Child 2	Child	250,000	100,000	150,000	28,194	28,194	221,806	11.3%

Scale for direct descendants (children)

Bracket	Rate
From EUR 0 to EUR 8,072	5%
From EUR 8,072 to EUR 12,109	10%
From EUR 12,109 to EUR 15,932	15%
From EUR 15,932 to EUR 552,324	20%
From EUR 552,324 to EUR 902,838	30%
From EUR 902,838 to EUR 1,805,677	40%
Above EUR 1,805,677	45%

Disclaimer

This calculator gives an indicative estimate based on the tax scale currently in force. It does not cover every specific situation (gifts made less than 15 years earlier, split ownership, matrimonial regime, etc.). For a precise estimate, consult a notary or a wealth management adviser.

How does inheritance tax work in France?

Inheritance duties are a tax levied when a deceased person’s estate passes to their heirs. In France the calculation depends on two main factors: the family relationship with the deceased and the size of the share received.

Allowances by family relationship

Before the tax scale is applied, each heir gets an allowance (a tax-free amount) that varies with their relationship to the deceased:

Spouse or civil partner : fully exempt
Child : EUR 100,000 allowance
Person with a disability : EUR 159,325 (cumulative)
Brother / sister : EUR 15,932
Nephew / niece : EUR 7,967
Others : EUR 1,594

Life insurance: a tax-efficient way to pass on wealth

Life insurance sits outside the estate and has its own tax regime. Premiums paid in before age 70 carry an allowance of EUR 152,500 per beneficiary, then a 20% rate and 31.25% above the threshold. Premiums paid in after age 70 carry a global allowance of EUR 30,500, with the interest remaining exempt.

Frequently asked questions

How are inheritance duties calculated?

Inheritance duties are calculated on the net share received by each heir, after deducting an allowance that depends on their relationship to the deceased. A progressive scale is then applied to the taxable share.

What is the allowance for a child?

Each child gets an allowance of EUR 100,000 on their share of the estate. This allowance is restored every 15 years and also applies to lifetime gifts.

Does the surviving spouse pay inheritance duties?

No. The surviving spouse and the civil partner have been fully exempt from inheritance duties since the 2007 TEPA act.

How does life insurance work in an estate?

Life insurance has its own tax regime. Premiums paid in before age 70 are subject to a specific levy with an allowance of EUR 152,500 per beneficiary. Premiums paid in after age 70 fall under ordinary inheritance duties, with a global allowance of EUR 30,500.

What is the maximum inheritance tax rate?

For direct descendants (children) the top rate is 45% above EUR 1,805,677. For brothers and sisters the maximum is 45%. For unrelated parties the rate is 60%.