Country tax profile · 2026
France inheritance tax
How France taxes inheritance
Succession tax up to 45% in direct line (60% between unrelated persons) Surviving spouse/PACS partner fully exempt; each child €100,000 allowance then progressive 5-45%
Compiled by MyNomadWorld for France and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How France compares
141 of 197 countries we track have no inheritance or estate tax. France is not one of them.
Who is a tax resident of France?
Home (foyer) or principal abode in France, main professional activity in France, or centre of economic interests in France (Art. 4B CGI).
Related France taxes
Moving to France?
Get matched with a vetted France tax & immigration advisor who handles residency and the exit from your current country.
See advisors →France inheritance tax FAQ
What is the inheritance tax rate in France?
Succession tax up to 45% in direct line (60% between unrelated persons) Surviving spouse/PACS partner fully exempt; each child €100,000 allowance then progressive 5-45%