Taxation

Inheritance tax: how much should you pay in 2026?

Publié le 16 mars 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

When you receive an inheritance, you usually have to pay inheritance tax. To estimate the amount of these fees, you must refer to a scale that depends on your relationship with the deceased. Public Service outlines the costs that you may be required to pay in an estate.

Image 1
Image 1Crédits: kamon_saejueng - stock.adobe.com

To determine the value of the estate, first and foremost:

  • estimate the value of the deceased's property;
  • then subtract his debts.

The amount obtained is then distributed among the heirs, in particular according to rules of succession.

You can then benefit from a personal allowance on your share of the estate; the amount depends in particular on your family relationship with the deceased (at the application of this allowance, the tax administration also takes into account certain donations that the deceased had made to you during his lifetime). This personal allowance is, for example, €100,000 if you are the child of the deceased, and €15,932 if you are his brother or sister.

Example :

If your share of the estate is €150,000 and you are entitled to a deduction of €100,000 as a child of the deceased, the amount on which you must pay inheritance tax is €50,000.

Any inheritance tax you have to pay is calculated according to a scale, which differs depending on your relationship with the deceased. The 2026 budget law did not change the scales.

The scale for direct line heirs (father, mother, child and grandchild of the deceased) is as follows, for example.

Tableau - Inheritance tax scale for direct line heirs

Share of taxable amount (after application of your personal allowance)

Tax rate

Up to €8,072

5%

From 8 073 € to 12 109 €

10%

From 12 110 € to 15 932 €

15%

From 15 933 € to 552 324 €

20%

From 552 325 € to 902 838 €

30%

From 902 839 € to 1 805 677 €

40%

Over €1,805,677

45%

This scale is progressive; this means that each tax rate applies to the corresponding portion of the taxable amount in the table.

Example :

Your total taxable amount is €15,000. According to the table of the scale of inheritance tax for direct-line heirs, present above, you are concerned by this taxation up to the third tranche (from 12 110 € to 15 932 €).

Inheritance tax is calculated as follows:

  • for the 1era slice (up to €8,072): you must pay 5% of €8,072 = €403.60 ;
  • for the 2e slice (up to €12,109): you must pay 10% of €4,037 = €403.70 (€4,037 is the difference between the limit amount of the tranche and the amount on which you have already been taxed: 12,109 - 8,072 = 4,037);
  • for the 3e slice (up to €15,932): you must pay 15% of €2,891 = €433.65 (€2,891 is the difference between the amount of your total taxable amount and the amount on which you have already been taxed: 15,000 – 12,109 = 2,891).

In total, the inheritance tax you have to pay is: €403.60 + €403.70 + €433.65 = €1,240.95.

You can find the scale corresponding to your family relationship with the deceased, on our practical sheet: What are the fees payable on an estate depending on the relationship with the deceased?

In addition, you can use our simulator to estimate the inheritance tax you must pay following the death of a relative, depending on the amount inherited and your relationship with the deceased; and you may discover les various exemptions from inheritance tax.

Please note

Since 1er January, a new limit is set on the fees a bank can charge you when closing a deceased's account.

What do you have to repay if the deceased received the solidarity allowance for the elderly?

After the death of a beneficiary the Solidarity Allowance for the Elderly (Aspa)In some cases, his heirs must repay all or part of the financial assistance received. This reimbursement is made to the organization that was responsible for paying the Aspa.

The Aspa must be repaid only if the net assets of the estate are at least equal to a certain amount; the net assets correspond to the amount of the estate, after deduction of debts and expenses (payment of taxes, funerals, etc.).

The amount of the estate from which the Aspa can be reimbursed is set at €108,585.14, for deaths occurring since 1er January 2026 and relating to a person residing in metropolitan France (compared to €107,616.60 for deaths in 2025). For the deceased who resided in the French Overseas Territories, this amount did not change in 2026 compared to 2025; it remains fixed at €150,000.

FYI  

The amount refundable under the Aspa is capped.

This ceiling is increased every year. It is fixed for 2026:

  • à €8,463.42 where the Aspa has been paid for a single person, compared to €8 387.93 in 2025;
  • and to €11,322.77 where the Aspa has been paid for a married, cohabiting or former couple, compared to €11 221.78 in 2025.

You must multiply this annual limit by the number of years the SPA was paid to the deceased. For example, if you are the heir of a person who died in 2026, who lived alone and who benefited from the Aspa for 5 years, you must repay (under conditions): 8 463.42 € x 5 = 42 317.10 €.

The amount to be repaid may not exceed the total amount received by the beneficiary during the entire period of payment of the aid.

Additional topics

Agenda

See all due dates

Une remarque ?