What are the fees payable on an estate depending on the relationship with the deceased?
Verified 06 March 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
In some situations, you may be able to benefit from a duty exemption. If this is not the case, the calculation of inheritance tax is done in 2 stages. You first benefit from a abatement, applied to the amount of your share in the estate. The tax authority then applies a scale for calculating the duties due on your share of the estate.
You can estimate the amount of inheritance tax using the following simulator:
Estimate the amount of inheritance tax
You benefit from one or more abatements and a scale which depend on your situation and your relationship with the deceased:
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You have a disability
You have a disability, for taxes, if you are unable to work in normal conditions of profitability (due to a physical or mental disability, congenital or acquired). 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.
Your situation depends on your relationship with the deceased:
Spouse or partner of Civil partnerships
You are exempt from inheritance tax.
Child
You benefit from 2 abatements before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Deduction according to your relationship
€100,000
The allowance applies to the death of each of the 2 parents, for each child.
To apply it, it is taking into account certain donations that you have already received, if you have.
Example :
Your share of the estate is €300,000 and you are entitled to 2 allowances of €159,325 and €100,000, or a total reduction of €259,325.
You must pay inheritance tax on the amount of €40,675.
Once the deductions are applied to your share of the estate, the fee rate is determined according to a scale progressive.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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, inheritance tax 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 (€24,743x 20%).
A total of rights of €6,329.35.
If you were adopted as part of a plenary adoption, your rights are the same as those of a biological child.
If the relationship is from a simple adoption, the same rules may apply to the death of the adopter, in particular in the following cases:
- Minor child
- Child of a 1er marriage of the spouse
- Adopted adult child when he was a minor and dependent on the adopter for a period of at least 5 years (without interruption)
- An adopted adult dependent on the adopter for a period of at least 10 years (without interruption).
Ascendant (parent, grandparent, etc.)
You benefit from 2 abatements before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Deduction according to your relationship
€100,000
Example :
Your share of the estate is €300,000 and you are entitled to 2 allowances of €159,325 and €100,000, or a total reduction of €259,325.
You must pay inheritance tax on the amount of €40,675.
Once the deductions are applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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, inheritance tax 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 (€24,743x 20%).
A total of rights of €6,329.35.
Grandchild
You will receive a disability allowance before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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% |
If you inherit by representation, you must take into account the allowance (shared if you are 2 or more) and the scale applicable to the represented heir. The allowance is in addition to the €159,325 which you benefit from because of your disability.
Example :
A grandchild can benefit from a €100,000, if he inherits in place of his deceased parent or who has renounced the estate. If he has siblings, the abatement is shared equally.
Great-grandchild
You will receive a disability allowance before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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% |
If you inherit by representation, you must take into account the allowance (shared if you are 2 or more) and the scale applicable to the represented heir. The allowance is in addition to the €159,325 which you benefit from because of your disability.
Brother or sister
You are exempt the payment of inheritance tax if you 3 conditions following at the time of death :
- Have been constantly domiciled with the deceased during the 5 years preceding his death
- Be single, widowed, divorced or separated from one another
- Be over 50 years of age or have an infirmity that does not allow you to work.
You have to justify your situation.
If you do not meet these 3 conditions, you are entitled to 2 abatements before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Deduction according to your relationship
€15,932
Example :
Your share of the estate is €200,000 and you are entitled to 2 allowances of €159,325 and €15,932, or a total reduction of €175,257.
You must pay inheritance tax on the amount of €24,743.
Once the deductions are applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Scale of taxation |
|---|---|
Less than €24,430 | 35% |
Greater than €24,430 | 45% |
Example :
If the scale applies, after deductions, to the sum of €34,068, inheritance tax shall be calculated 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 €8,691.35.
Nephew or niece
For tax purposes, you are considered a nephew or niece only if the deceased is the brother or sister of one of your parents.
You benefit from 2 abatements before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Deduction according to your relationship
€7,967
Once the deductions are applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Situation where amounts are taxable after deduction | Scale of taxation |
|---|---|
Succession between parents until 4e degree included | 55% |
If you inherit by representation, you must take into account the scale and the allowance applicable to the represented heir. The allowance is in addition to the €159,325 which you benefit from because of your disability.
The nephew or niece who inherits in place of one of his parents (already deceased or who has renounced the succession) may benefit, under conditions, from a reduction of €15,932 (shared if 2 or more) and the following rates:
- 35% until €24,430
- 45% beyond €24,430.
If you are nephew or niece by marriage of the deceased, so unrelated to him, you are considered a foreigner from a tax point of view. This is the case, for example, if the deceased was the husband of your aunt, sister of your father.
You will have to pay inheritance tax at the rate of 60%, after an abatement of €159,325 because of your disability.
Other situation
You will receive a disability allowance before the application of the progressive scale for the calculation of the fees payable.
Deduction due to your disability
€159,325
Scale
Situation where amounts are taxable after deduction | Scale of taxation |
|---|---|
Succession between parents until 4e degree included | 55% |
Succession between parents beyond 4e degree or between non-relatives | 60% |
You can be exempt from inheritance tax in certain situations.
You are not disabled
Spouse or partner of Civil partnerships
You are exempt from inheritance tax.
Child
Abatement
€100,000
The allowance applies to the death of each of the 2 parents, for each child.
To apply it, it is taking into account certain donations that you have already received, if you have.
Example :
If your share of the estate is €150,000 and that you are entitled to a €100,000, you must pay inheritance tax on the amount of €50,000.
Once the allowance is applied to your share of the estate, the fee rate is determined according to a scale progressive.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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 €50,000, inheritance tax 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 €50,000 : €6,813.60 (€34,068x 20%).
A total of rights of €8,194.35.
If you were adopted as part of a plenary adoption, your rights are the same as those of a biological child.
If the relationship is from a simple adoption, the same rules may apply to the death of the adopter, in particular in the following cases:
- Minor child
- Child of a 1er marriage of the spouse
- Adopted adult child when he was a minor and dependent on the adopter for a period of at least 5 years (without interruption)
- An adopted adult dependent on the adopter for a period of at least 10 years (without interruption).
Ascendant (parent, grandparent, etc.)
Abatement
€100,000
Example :
If your share of the estate is €150,000 and that you are entitled to a €100,000, you must pay inheritance tax on the amount of €50,000.
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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 €50,000, inheritance tax 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 €50,000 : €6,813.60 (€34,068x 20%).
A total of rights of €8,194.35.
Grandchild
Abatement
€1,594 if your parent (father/mother) is alive, unless another allowance applies.
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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% |
If you inherit by representation, you must take into account the allowance (shared if you are 2 or more) and the scale applicable to the represented heir.
Example :
A grandchild can benefit from a €100,000, if he inherits in place of his deceased parent or who has renounced the estate. If he has siblings, the abatement is shared equally.
Great-grandchild
Abatement
€1,594 if your parents and grandparents are alive, unless another allowance applies.
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Tax rate |
|---|---|
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% |
If you inherit by representation, you must take into account the allowance (shared if you are 2 or more) and the scale applicable to the represented heir.
Brother or sister
You are exempt the payment of inheritance tax if you 3 conditions following at the time of death :
- Have been constantly domiciled with the deceased during the 5 years preceding his death
- Be single, widowed, divorced or separated from one another
- Be over 50 years of age or have an infirmity that does not allow you to work.
You have to justify your situation.
If you do not meet these 3 conditions, you are entitled to an allowance before the application of the progressive scale for the calculation of the fees payable.
Abatement
€15,932
Example :
If your share of the estate is €50,000 and that you are entitled to a €15,932, you must pay inheritance tax on the amount of €34,068.
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Taxable share after abatement | Scale of taxation |
|---|---|
Less than €24,430 | 35% |
Greater than €24,430 | 45% |
Example :
If the scale applies, after deducting it, to the sum of €34,068, inheritance tax shall be calculated 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 €12,887.60.
Nephew or niece
For tax purposes, you are considered a nephew or niece only if the deceased is the brother or sister of one of your parents.
Abatement
€7,967
Once the allowance is applied to your share of the estate, the fee rate is determined according to a progressive scale.
Scale
Situation where amounts are taxable after deduction | Scale of taxation |
|---|---|
Succession between parents until 4e degree included | 55% |
If you inherit by representation, you must take into account the scale and the allowance applicable to the represented heir.
The nephew or niece who inherits in place of one of his parents (already deceased or who has renounced the succession) may benefit under conditions from a reduction of €15,932 (shared if 2 or more) and the following rates:
- 35% until €24,430
- 45% beyond €24,430.
If you are nephew or niece by marriage of the deceased, so unrelated to him, you are considered a foreigner from a tax point of view. This is the case, for example, if the deceased was the husband of your aunt, sister of your father.
You will have to pay inheritance tax at the rate of 60%, after an abatement of €1,594.
Other situation
Abatement
€1,594
Scale
Situation where amounts are taxable after deduction | Scale of taxation |
|---|---|
Succession between parents until 4e degree included | 55% |
Succession between parents beyond 4e degree or between non-relatives | 60% |
You can be exempt from inheritance tax in certain situations.
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