French Inheritance & Gift Tax Allowances Guide 2026

Transferring real estate or financial assets to heirs or family members in France is subject to inheritance tax (droits de succession) or gift tax (droits de donation).

Statutory Tax Allowances in 2026

French tax law provides generous statutory tax-free allowances depending on family relationship:

• Spouse / PACS Partner: 100% Tax-Exempt for inheritance (Loi TEPA).
• Direct Child / Parent: 100,000€ tax-free allowance per parent and per child every 15 years.
• Brothers / Sisters: 15,932€ tax-free allowance.
• Unrelated Third Parties: 1,594€ allowance, taxed at a flat 60% rate.

Estimate Your Transfer Tax

Planning your family asset transmission? Estimate your exact tax dues using our free Inheritance & Gift Tax Calculator 2026. For notary fees on property transfers, see our French Notary Fees Calculator.