Gift tax - Calculation and payment
Verified 15 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
You have received a donation and you want to know the amount of tax to pay? You can do this by following several steps. The abatements and the applicable scale take into account your relationship with the donor. Payment is usually made at the time of registration of the donation. We tell you what you need to know.
Step-by-step approach
If you receive property other than money, you must estimate its value to be able to declare the donation.
You must estimate each of the donated goods.
The administration will be able to check your declaration.
Specific valuation rules are foreseen for certain assets, including the following:
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Jewelry, art or collector's item
The value of jewelry and art objects may not be less than 60% the value set in the insurance contracts protecting them.
Well given in bare-property
Anyone who donates property can choose to keep it the usufruct. You only receive the bare-property good stuff.
In this case, the tax value of the property is determined according to a scale that depends on the age of the donor at the time of the donation.
To estimate the tax value of the property, you can use the simulator next:
Please note
Some donations are exempt of rights under certain conditions, in particular family donations of a sum of money.
When you receive a donation from a relative, you must pay the tax authorities a tax called donation rights.
You can benefit, depending on the case, from one or more abatements.
The allowance applies to gifts made by the same donor to the same donee on a 15 years.
Example :
If you have received a donation from your parent, €100,000 in 2015, another exempt donation of €100,000 will be possible in 2030.
If you have received a donation from your parent €50,000 in 2015, then a 2e donation of €50,000 in 2025, another exempt donation of €50,000 will be possible again in 2030.
In a couple, each parent allows each of his children to benefit from a deduction for the donations he makes to him.
Example :
If a couple has 2 children, each child can benefit from a €100,000 for each of his parents. Or a maximum of €200,000 per child and €400,000 for the 2 children.
The amount of the abatement depends on the relationship or an alliance between the recipient of the donation and the donor.
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Child
You must deduct from the amount an allowance of €100,000.
The abatement applies to a child adopted by simple adoption, subject to certain conditions.
This is the case, for example, in the case of the child from a previous marriage of the spouse or if the adopted person has received constant care from the adopter for a minimum period (5 years during his or her minority, or 10 years during his or her minority and majority).
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.
Grandchild
You must deduct from the amount an allowance of €31,865.
If you benefit from a donation by representation, you must take into account 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.
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.
Great-grandchild
You must deduct from the amount an allowance of €5,310.
If you benefit from a donation by representation, you must take into account 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.
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.
Spouse
You must deduct from the amount an allowance of €80,724.
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.
Civil partnership Partner
You must deduct from the amount an allowance of €80,724.
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.
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.
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.
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.
Brother or sister
You must deduct from the amount an allowance of €15,932.
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.
Nephew or niece
You must deduct from the amount an allowance of €7,967.
If you benefit from a donation by representation, you must take into account 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.
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.
Other situation
This is the case, for example, if you are the very distant relative, friend or neighbor of the person who makes a donation to you.
You are not entitled to no abatement.
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 abatements apply on certain donations from companies or business securities (shares or actions). Ask a notary.
Who shall I contact
Example :
You benefit from a rebate of 75% if you receive gifts from businesses or sole proprietorships and respond to certain conditions.
After deducting all applicable deductions, you get the amount (net taxable amount) on which the donation rights are calculated.
Donation tax applies to the part of the amount of the donation that remains after deduction of the allowance.
Example :
If you benefit from a donation of €300,000 and a reduction of €100,000, you must pay a donation tax on the amount of €200,000.
The rates of donation rights depend on the relationship or alliance between the beneficiary of the donation and the donor.
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Child
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% |
Grandchild
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% |
Great-grandchild
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% |
Spouse
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% |
Civil partnership 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% |
Ascendant
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% |
Brother or sister
Scale on the remaining amount:
Taxable share after abatement | Scale of taxation |
|---|---|
Up to €24,430 | 35% |
More than €24,430 | 45% |
Nephew or niece
The scale on the remaining amount is 55%.
If you benefit from a donation by representation, you must take into account the scale applicable to the person represented.
Other situation
Scale:
Situation | Scale of taxation |
|---|---|
Donation between parents until 4e degree included | 55% |
Donation between parents beyond 4e degree or between non-relatives | 60% |
A reduction in the amount of donation tax is possible in certain cases:
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You're war-mutilated
If you are war-mutilated and at least disabled 50%, you get a maximum discount of €305 on the donation fees payable.
You're making a company donation
Specific discounts apply on certain donations from companies or business securities (shares or actions).
If the donor under the age of 70, you benefit from a discount of 50% rights, if the donation is made in freehold.
Ask a notary.
Who shall I contact
It is to the beneficiary of the donation (also called donee) to pay the donation fee, except in the case of exemption.
However, the donor may take the rights at its expense.
FYI
The amount of the fee is not considered as a donation supplement.
Date of payment
Donation fees are due from day of donation.
In practice, payment terms vary depending on the type of donation.
If it is a manual donation, you must pay the fee in one go at the time of the declaration of the donation.
In case of donation by notarial deed, payment is made through the notary.
FYI
The intervention of a notary is mandatory in the following situations: real estate donation, donation-sharing, donation between spouses.
Payment methods
They depend on the type of donation made:
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Manual donation
If you have received a manual donation, you must declare online from your Public Finance area on the website impots.gouv.fr:
Taxes: access your Public Finance space
The payment of donation fees shall be made at the same time as the declaration.
You must make a payment online.
You must declare the donation via the paper declaration form of manual donation and donation of money:
Declaration of manual donation and donation of money
You must send the form in double copy to your departmental tax department in charge of registration.
Who shall I contact
The payment of duties if necessary (when the donation is not exempt), it is made at the same time as the declaration.
Please note
Your return will not be accessible in your secure personal area on the tax administration website.
Notarized donation
Payment of the fees shall be made by transfer to the notary's account.
You can also, under certain conditions, pay by one of the following means:
- Treasury Values
- Dation.
The foundation allows for certain taxes to be paid by remitting certain goods for payment.
Endorsement is possible for the following taxes:
- Donation rights
- Inheritance tax
- Tax on real estate wealth.
Endorsement is possible when the amount of the fee to be paid is at least equal to €10,000.
The date may relate to the following assets:
- Works of art, books or collectibles of exceptional interest
- Buildings located in the intervention areas of the Conservatoire du littoral
- Wood, forests or natural areas.
You must file an offer to transfer to the State with the competent tax office for the donation declaration.
After examining the offer, the decision (approval or refusal of the offer) is communicated to you by mail RAR: titleContent.
Who can help me?
Find who can answer your questions in your region
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
- Notary
- Departmental Chamber of Notaries
- Tax department (treasury, tax department...)
Representation
Value of the donation
Rates of donation rights
Dependent (articles 780 and 781), war-mutilated (article 782)
Company donation (Article 790)
Online service
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