Real Estate Inheritance Tax Calculator

Inheritance tax is paid by the heirs, proportional to their share in the estate. Each heir pays their own tax according to their relationship with the deceased.

The inheritance declaration must be filed within 6 months of death (12 months if death occurred outside metropolitan France). Payment can be split into 3 installments over 1 year, or 7 installments over 3 years if the estate comprises more than 50% non-liquid assets.

Yes, gifts made within the 15 years prior to death are included in the tax calculation (fiscal recall). The allowance already used is deducted from the available allowance. Beyond 15 years, gifts are "purged" and the allowance is fully renewed.

Several strategies exist: lifetime gifts (€100,000 per child every 15 years), property dismemberment (donating bare ownership), life insurance (€152,500 allowance per beneficiary for premiums paid before 70), or Pacte Dutreil for business transmission (75% exemption).

The property is valued at its market value on the date of death, i.e., the price that could be obtained if sold under normal market conditions. A 20% discount applies if the property was the deceased's principal residence occupied by the surviving spouse.

Life insurance benefits from a favorable tax regime separate from the standard estate. For premiums paid before age 70 (Art. 990 I CGI), each beneficiary has a €152,500 allowance, then the surplus is taxed at 20% (up to €700,000) and 31.25% beyond. For premiums after 70 (Art. 757 B), a global €30,500 allowance applies, then premiums are subject to standard rates. Spouses and civil partners are fully exempt.

Dismemberment separates bare ownership (the right to dispose of the property) from usufruct (the right to use it or receive income). By donating bare ownership during one's lifetime, gift tax is only calculated on a fraction of the property value (depending on the donor's age: e.g., 50% at age 55). Upon death, the usufruct expires and full ownership reverts to the children with no additional inheritance tax.

The Pacte Dutreil (Art. 787 B and C CGI) exempts 75% of a business's value during transmission by inheritance or gift. Conditions include a collective commitment to retain shares for at least 2 years, then an individual commitment of 6 years, and exercise of a management function. If the donor is under 70 and transfers full ownership, an additional 50% reduction applies to remaining taxes.

Yes, stepchildren are not in the direct line with the deceased. Since the 2025 Finance Act, they benefit from a €15,932 allowance (up from €1,594). Beyond the allowance, the rate is 60%. Simple adoption can provide access to the direct line regime (€100,000 allowance and progressive rates from 5% to 45%).

An heir can renounce the estate (by declaration to the court). Their share is then redistributed among other heirs according to legal devolution rules. The renouncing heir's children can inherit in their place through representation and benefit from the €100,000 allowance that would have applied to their parent.

Yes, inheritance tax allowances and brackets have been frozen since 2012 and will remain so at least until 2028 (2026 Finance Act). No adjustment is planned to compensate for inflation, resulting in an implicit increase in the effective tax burden in real terms.

Yes. Installment payments allow settling in 3 payments over 1 year (standard) or 7 payments over 3 years (if more than 50% non-liquid assets). For business transmissions, a 5-year deferral plus 10-year installment plan is available. The 2026 interest rate is 2.0% (standard) or 0.6% (business transmissions). Guarantees (mortgage, surety) are required.