What are the fees to be paid on a donation depending on the relationship with the donor?
Verified 13 May 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
When you receive a donation of a relative, you have to pay the tax authority a tax called donation rights.
You can benefit, depending on your situation, one or more abatements.
The allowance applies to donations made by the same donor to the same donee over a period of 15 years.
You can benefit from a specific abatement if you are with a disability. For taxes, you are disabled if you are unable to work in normal conditions of profitability (due to physical or mental, congenital or acquired disability). If the person with a disability is under 18 years of age, he or she must be unable to acquire a normal level of education or vocational training.
The donation rights are calculated on the amount of the donation that remains after deduction of the allowance(s) from which you can benefit.
It exists 2 devices. A rebate and a scale are applied according to your kinship or alliance with the donor. A specific allowance shall be granted for family donations of money.
Relationship allowance and scale
The rates of the donation rights depend on your situation and your kinship or alliance with the donor :
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You are not disabled
Your situation depends on your relationship with the donor:
Child
You must deduct from the amount an allowance of €100,000.
Each child can benefit from a deduction for the donations he receives from each of his 2 parents.
If a parent has more than one child, the allowance is specific to each child.
The abatement of €100,000 applies to the child adopted by plenary adoption.
The allowance applies to the child adopted by simple adoption only under certain conditions, for example if the child is from 1er marriage of the spouse.
Example :
If you benefit from a donation of €200,000 and a reduction of €100,000 on it, you must pay a donation tax on the amount of €100,000.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €100,000, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 à €100,000 : €16,813.60 (€84,068 x 20%).
A total of rights of €18,194.
Grandchild
You must deduct from the amount an allowance of €31,865.
Example :
If you benefit from a donation of €100,000 and a reduction of €31,865 on it, you must pay a donation tax on the amount of €68,135.
Scale on remaining amount :
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €68,135, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 à €68,135 : €10,440.60 (€52,203 x 20%).
A total of rights of €11,821.
If you benefit from a donation by representation, you must take into account the scale and the allowance applicable to the person represented.
A grandchild can benefit from a €100,000, if he receives a donation in place of his parent (whether he has died or has renounced the donation). If he has siblings, the abatement is shared equally.
This allowance is independent of the one you can benefit from directly as a grandchild of the donor.
Great-grandchild
You must deduct from the amount an allowance of €5,310.
Example :
If you benefit from a donation of €20,000 and a reduction of €5,310 on it, you must pay a donation tax on the amount of €14,690.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €14,690, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €14,690 : €387.15 (€2,581 x 15%).
A total of rights of €1,194.
If you benefit from a donation by representation, you must take into account the scale and the allowance applicable to the person represented.
A great-grandchild can benefit from a €31,865, if he receives a donation in place of his deceased parent. If he has siblings, the abatement is shared equally.
This allowance is independent of the one you can benefit from directly as a great-grandchild of the donor.
Spouse
You must deduct from the amount an allowance of €80,724.
Example :
If you benefit from a donation of €200,000 and a reduction of €80,724 on it, you must pay a donation tax on the amount of €119,276.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €15,932 | 10% |
From €15,933 à €31,865 | 15% |
From €31,866 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €119,276, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €15,932 : €786 (€7,860 x 10%)
- From €15,933 à €31,865 : €2,389.95 (€15,933 x 15%)
- From €31,866 à €119,276 : €17,482.20 (€87,411 x 20%).
A total of rights of €21,061.
Civil partnership Partner
You must deduct from the amount an allowance of €80,724.
Example :
If you benefit from a donation of €200,000 and a reduction of €80,724 on it, you must pay a donation tax on the amount of €119,276.
The abatement is called into question if your Civil partnerships is broken during the calendar year of its conclusion or of the following year.
However, the rebate will continue if your Civil partnership ends for any of the following reasons:
- Marriage with your partner
- Death of one partner.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €15,932 | 10% |
From €15,933 à €31,865 | 15% |
From €31,866 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €119,276, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €15,932 : €786 (€7,860 x 10%)
- From €15,933 à €31,865 : €2,389.95 (€15,933 x 15%)
- From €31,866 à €119,276 : €17,482.20 (€87,411 x 20%).
A total of rights of €21,061.
Ascendant
You can benefit from a donation as adonor's ascendant if you are one of the following:
- Mother or father
- Grandma or Grandpa
- Great-grandmother or great-grandfather.
You must deduct from the amount an allowance of €100,000.
Example :
If you benefit from a donation of €200,000 and a reduction of €100,000 on it, you must pay a donation tax on the amount of €100,000.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €100,000, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 à €100,000 : €16,813.60 (€84,068 x 20%).
A total of rights of €18,194.
Brother or sister
You must deduct from the amount an allowance of €15,932.
Example :
If you benefit from a donation of €50,000 and a reduction of €15,932 on it, you must pay a donation tax on the amount of €34,068.
Scale on remaining amount :
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €24,430 | 35% |
More than €24,430 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €34,068, the calculation of the duties shall be as follows:
- Up to €24,430 : €8,550.50 (€24,430 x 35%)
- From €24,431 à €34,068 : €4,337.10 (€9,638 x 45%).
A total of rights of €12,887.
Nephew or niece
For tax purposes, you are considered a nephew or niece only if the donor is the brother or sister of one of your parents.
You must deduct from the amount an allowance of €7,967.
Example :
If you benefit from a donation of €20,000 and a reduction of €7,967 on it, you must pay a donation tax on the amount of €12,033.
The scale on the remaining amount is 55%.
Example :
If the scale applies, after deducting it, to the sum of €12,033, the calculation of the duties shall be as follows:
€12,033 x 55% = €6,618.
If you benefit from a donation by representation, you must take into account the scale and the allowance applicable to the person represented.
A niece or nephew can benefit from a €15,932, if he receives a donation in place of his parent (whether he has died or has renounced the donation). If he has siblings, the abatement is shared equally.
This allowance is independent of the one you can benefit from directly as a niece or nephew of donor.
Other situation
You are not entitled to no abatement.
Scale:
Situation where amounts are taxable after deduction | Scale of taxation |
|---|---|
Donation between parents until 4e degree included | 55% |
Donation between parents beyond 4edegree or between non-relatives | 60% |
Example :
If you benefit from a donation of €20,000 of your first cousin (parent to 4e degree), the calculation of the duties shall be as follows:
€20,000 x 55% = €11,000.
If you benefit from a donation of €20,000 of a friend (non-parent), the calculation of entitlements is as follows:
€20,000 x 60% = €12,000.
You have a disability
Your situation depends on your relationship with the donor:
Child
You must deduct from the amount an allowance of €100,000.
Each child can benefit from a deduction for the donations he receives from each of his 2 parents.
If a parent has more than one child, the allowance is specific to each child.
The abatement of €100,000 applies to the child adopted by plenary adoption.
The allowance applies to the child adopted by simple adoption only under certain conditions, for example if the child is from 1er marriage of the spouse.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €300,000.
You benefit from 2 discounts of €100,000 and €159,325 on this one.
You must pay a donation fee on the amount of €40,675.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deductions, to the sum of €40,675, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 à €40,675 : €4,948.60 (€24,743 x 20%).
A total of rights of €6,329.
Grandchild
You must deduct from the amount an allowance of €31,865.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €200,000.
You benefit from 2 discounts of €31,865 and €159,325 on this one.
You must pay a donation fee on the amount of €8,810.
Scale on remaining amount :
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deductions, to the sum of €8,810, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €8,810 : €73.80 (€735 x 10%).
A total of rights of €477.
If you benefit from a donation by representation, you must take into account the scale and the allowance applicable to the person represented.
A grandchild can benefit from a €100,000, if he receives a donation in place of his parent (whether he has died or has renounced the donation). If he has siblings, the abatement is shared equally.
This allowance is independent of the one you can benefit from directly as a grandchild of the donor.
Great-grandchild
You must deduct from the amount an allowance of €5,310.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €200,000.
You benefit from 2 discounts of €5,310 and €159,325 on this one.
You must pay a donation fee on the amount of €35,365.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deductions, to the sum of €35,365, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 à €35,365 : €3,886.60 (€19,433 x 20%).
A total of rights of €5,267.
If you benefit from a donation by representation, you must take into account the scale and the allowance applicable to the person represented.
A great-grandchild can benefit from a €31,865, if he receives a donation in place of his deceased parent. If he has siblings, the abatement is shared equally.
This allowance is independent of the one you can benefit from directly as a great-grandchild of the donor.
Spouse
You must deduct from the amount an allowance of €80,724.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €300,000.
You benefit from 2 discounts of €80,724 and €159,325 on this one.
You must pay a donation fee on the amount of €59,951.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €15,932 | 10% |
From €15,933 à €31,865 | 15% |
From €31,866 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €59,951, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €15,932 : €786 (€7,860 x 10%)
- From €15,933 à €31,865 : €2,389.95 (€15,933 x 15%)
- From €31,866 à €59,951 : €5,617.20 (€28,086 x 20%).
A total of rights of €9,197.
Civil partnership Partner
You must deduct from the amount an allowance of €80,724.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €300,000.
You benefit from 2 discounts of €80,724 and €159,325 on this one.
You must pay a donation fee on the amount of €59,951.
The abatement is called into question if your Civil partnerships is broken during the calendar year of its conclusion or of the following year.
However, the rebate will continue if your Civil partnership ends for any of the following reasons:
- Marriage with your partner
- Death of one partner.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €15,932 | 10% |
From €15,933 à €31,865 | 15% |
From €31,866 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €59,951, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €15,932 : €786 (€7,860 x 10%)
- From €15,933 à €31,865 : €2,389.95 (€15,933 x 15%)
- From €31,866 à €59,951 : €5,617.20 (€28,086 x 20%).
A total of rights of €9,197.
Ascendant
You can benefit from a donation as adonor's ascendant if you are one of the following:
- Mother or father
- Grandma or Grandpa
- Great-grandmother or great-grandfather.
You must deduct from the amount an allowance of €100,000.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €300,000.
You benefit from 2 discounts of €100,000 and €159,325 on this one.
You must pay a donation fee on the amount of €40,675.
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €8,072 | 5% |
From €8,073 à €12,109 | 10% |
From €12,110 à €15,932 | 15% |
From €15,933 à €552,324 | 20% |
From €552,325 à €902,838 | 30% |
From €902,839 à €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after deductions, to the sum of €40,675, the donation rights shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 à €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 à €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 à €40,675 : €4,948.60 (€24,743 x 20%).
A total of rights of €6,329.
Brother or sister
You must deduct from the amount an allowance of €15,932.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €200,000.
You benefit from 2 discounts of €15,932 and €159,325 on this one.
You must pay a donation fee on the amount of €24,743.
Scale on remaining amount :
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €24,430 | 35% |
More than €24,430 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €24,743, the calculation of the duties shall be as follows:
- Up to €24,430 : €8,550.50 (€24,430 x 35%)
- From €24,431 à €24,743 : €140.85 (€313 x 45%).
A total of rights of €8,691.
Nephew or niece
For tax purposes, you are considered a nephew or niece only if the donor is the brother or sister of one of your parents.
You must deduct from the amount an allowance of €7,967.
You are also entitled to a specific allowance of €159,325 as person with a disability. It adds up to the allowance for your relationship with the donor. It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €200,000.
You benefit from 2 discounts of €7,967 and €159,325 on this one.
You must pay a donation fee on the amount of €32,708.
The scale on the remaining amount is 55%.
Example :
If the scale applies, after deducting it, to the sum of €32,708, the calculation of the duties shall be as follows:
€32,708 x 55% = €17,989.
If you benefit from a donation by representation, you must take into account the scale and the allowance applicable to the person represented.
A niece or nephew can benefit from a €15,932, if he receives a donation in place of his parent (whether he has died or has renounced the donation). If he has siblings, the abatement is shared equally.
This allowance is independent of the one you can benefit from directly as a niece or nephew of donor.
Other situation
You are entitled to a specific allowance of €159,325 as disabled person.
It can be applied in one or more installments every 15 years.
Example :
If you benefit from a donation of €200,000.
You benefit from a rebate of €159,325 on this one.
You must pay a donation fee on the amount of €40,675.
Scale:
Situation where amounts are taxable after deduction | Scale of taxation |
|---|---|
Donation between parents until 4e degree included | 55% |
Donation between parents beyond 4edegree or between non-relatives | 60% |
Example :
If the scale applies, after deducting it, to the sum of €32,708, the calculation of the duties shall be as follows:
- If you benefit from your first cousin (parent to 4e degree): €40,675 x 55% = €22,371.
- If you benefit from a donation of friend (non-parent): €40,675 x 60% = €24,405.
FYI
A person with a disability is entitled to a specific allowance of €159,325 which is combined with another abatement. In order to benefit from it, her disability (which occurred during her youth or working life) must make her unable to work under normal conditions of profitability. If the person with a disability is under 18 years of age, he or she must be unable to acquire a normal level of education or vocational training.
Specific allowance for family donations of money
In addition to the allowance granted based on your relationship or alliance with the donor, another device allows you to benefit from a exempt donation donation rights, under certain conditions.
This is the family donation of a sum of money.
So that the family donation of money or exempt, you must meet several conditions.
The donor must be under 80 on the day of the donation of money.
The recipient of the donation must be major (or emancipated) on the day of transmission and be one of the following:
- Donor's child
- Grandchild of the donor
- Great-grandchild of the donor
- Nephew or niece if the donor has no descendants
- Grandnephew or grandniece in the event of the death of his parent.
The amount of the exempt family donation is limited to €31,865 (renewable every 15 years).
If the conditions are met, you can accumulate the exemption of the family donation of money and the allowance you benefit from because of your relationship (or alliance) with the donor.
Example :
1/ One adult child whose parent is under 80 may receive from his parent, over a period of 15 years, without having to pay donation rights, the following donations:
- €31,865 of family donation of money
- €100,000 because of his relationship with the donor.
Or a total amount exempt from €131,865.
If the child is disabled, he or she may also benefit from a specific allowance of €159,325, or a total amount exempt from €291,190.
2/ One adult child whose parent is over 80 years old may receive from his parent, over a period of 15 years, without having to pay donation rights, a donation of €100,000, because of his relationship with the donor.
If the child has a disability, he or she may also benefit from a specific allowance of €159,325, or a total amount exempt from €259,325.
Example :
1/ One major grandchild whose grandparent is under 80 may receive from his grandparent, over a period of 15 years, without having to pay donation rights, the following donations:
- €31,865 of family donation of money
- €31,865 because of his relationship with the donor.
Or a total amount exempt from €63,730.
If the grandchild is disabled, he may also benefit from a specific allowance of €159,325, or a total amount exempt from €223,055.
2/ One major grandchild whose grandparent is over 80 years old may receive from his grandparent, over a period of 15 years, without having to pay donation rights, a gift of €31,865, because of his relationship with the donor.
If the grandchild is disabled, he can also benefit from a specific allowance of €159,325, or a total amount exempt from €191,190.
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Amounts of allowances (Article 779), previous donation (Article 784), tariff applicable in the case of simple adoption (Article 786)
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Allowances for gifts between spouses (Article 790 E), between Civil partnership partners (Article 790 F), grandchildren (Article 790 B), great-grandchildren (Article 790 D): maximum exemption for gifts to a descendant (Article 790 G)
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