Gift tax - Donation of a sum of money

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

You receive a donation in cash and you want to know if it is taxed? You must declare the donation and pay donation rights. Exemptions exist, in particular for certain family donations. We tell you what you need to know.

Donations of money are subject to payment from donation rights, regardless of the amount.

FYI  

It is to the person who receives the gift of the report to tax authorities.

However, there are exceptions.

If you receive money for a particular occasion (birthday, wedding, birth, passing an exam, etc.), it is a gift (we're talking about a present of use).

You have no nothing to declare whether the amount offered is reasonable.

That's the case if she's proportionate to income and heritage of the one who offers it.

The calculation of donation rights is done in 2 steps:

  1. Deduction of a abatement
  2. Application of a scale on the amount remaining after deduction of the allowance.

The amount of the allowance depends on your relationship with the donor.

This allowance may be renewed after 15 years.

Example :

An aunt made a donation of €7,967 to his nephew on November 7, 2015.

She will be able to make another donation from November 7, 2030, to allow her to benefit from a new abatement (for a maximum amount of €7,967).

If you receive a donation from one of your parents, you benefit from an allowance of €100,000.

For a donation from one of your grandparents, you are entitled to an allowance of €31,865.

If you receive a donation from your aunt, you benefit from an allowance of €7,967.

For the donation of a friend, you are not entitled to any deductions.

Please note

If you are handicapped, you benefit from an additional specific allowance of €159,325.

The donation fee is calculated on the remaining amount after deduction of the allowance. The schedule of fees also depends of your relationship with the donor.

Example :

You benefit from a donation of €200,000 of your mother.

You are entitled to a deduction of €100,000.

You must therefore pay a donation tax on the amount of €100,000 (€200,000 - €100,000).

Donation tax is 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 €18,194.

You must declare the gift you are a beneficiary of, including whether the gift is exempt from tax.

The intervention of a notary is not required for a donation of money.

Some donations of sums of money are not subject to the payment of donation fees, under strict conditions.

These donations of money are exempt, depending on the person who benefits from them.

You are exempt if the donation you receive is made in one of the following situations:

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Family donations of money

The donor must have under 80 on the day of transmission.

To be recipient of the donation, you must be of age (or emancipated) 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.

Only the children of the donor's siblings are considered nephews or nieces.

You can receive up to €31,865 without having to pay duties.

This exemption limit applies to gifts made by the same donor to the same beneficiary.

The exemption is renewable every 15 years.

Example :

An aunt made a donation of €31,865 to his nephew on November 7, 2015.

She will again be able to give him a sum of money without fees to pay (up to a donation of €31,865) from 7 November 2030.

The donation can be made in one of the following ways:

  • Notarial deed
  • Written between donor and recipient (written by donor)
  • Manual donation (i.e. direct delivery of the money, without any special formality).

The exemption applies only to donations of money made by any of the following means:

  • Check
  • Transfer
  • Cash.

As the recipient of the donation, you must declare donation within a period of 1 month from the date of donation.

You must declare donation that you received from your space online :

Taxes: access to your space Private

The calculation of any gift tax due (when the gift is not exempt) is automatic.

You can use the paper declaration if you have any of the following:

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.

Please note

Your return will not be accessible in your secure personal area on the tax administration website.

The payment of duties if necessary (when the donation is not exempt), it is made at the same time as the declaration.

For notarial deeds, the notary is responsible for the registration formalities.

Family donations of money to buy a home or finance energy renovation work

You can benefit from a family donation of money exempt, to purchase a home or carry out energy renovation work.

The scheme applies to sums paid from 15 February 2025.

It's open until 31 December 2026.

To be recipient of the donation, you must be one of the following:

  • Child of donor
  • Grandchild of the donor
  • Great-grandchild of the donor
  • Nephew or niece if the donor has no descendants.

Only the children of the donor's siblings are considered nephews or nieces.

No age requirement is imposed for the donor.

Donations are doubly limited to:

  • €100,000 for the same donor to the same donee
  • €300,000 for a donee.

Example :

You can receive an exempt donation of €100,000 from your father and an exempt gift from €100,000 of your mother.

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.

Please note

Your return will not be accessible in your secure personal area on the tax administration website.

The payment of duties if necessary (when the donation is not exempt), it is made at the same time as the declaration.

You must use the money received, no later than the last day of the 6the month after payment, for one of the following purposes:

  • Acquisition of a new home
  • Acquisition of a home in the future state of completion
  • Work and expenses for the energy renovation of your main residence, which you own.

FYI  

If you are doing energy retrofits, they must be eligible for MaPrimeRénov'.

Depending on your situation, the accommodation must fulfill for 5 years one of the following obligations:

  • Remain your main residence, especially if you are doing energy renovation work in your home
  • Be rented as a principal residence, if you acquire the housing to rent it.

You cannot rent the accommodation to a member of your tax home.

Depending on your situation, the 5-year period starts from the following date:

  • Acquisition of housing
  • Completion of housing
  • Completion of energy renovation work.

If the obligation is not fulfilled for 5 years, the exemption from donation tax is called into question.

You must keep all the necessary supporting documents.

Warning  

The exemption does not apply to expenses that have allowed you to benefit from the home employment tax credit, a deduction of charges for income tax (e.g. on rental income) or MaPrimeRénov'.

Donations to victims of terrorist acts

The exemption applies to any person victim of an act of terrorismor their relatives in the event of their death.

It is exempt from donation tax on donations received in cash, including through online collection.

The relatives of the victim are:

  • Person who lived as a couple with her
  • Dependants (minor or infirm child, disabled person)
  • Descendants
  • Ascendants.

The exemption applies to donations received in the year that follows the act of terrorism or the death of the victim.

However, no time limit is required in the case of a donation made by a foundation, an association recognized as being in the public interest or an organization of general interest.

You must declare donation to the tax administration.

Donations to injured law enforcement officers in operation or as part of their mission

The exemption applies to military, police, gendarmes, firefighters or customs officers injured in operation or in the course of their mission.

They are exempt from donation tax on donations received in cash, including through online collection.

In the event of death, their relatives benefit from the exemption under the same conditions.

The exemption also applies to relatives of soldiers "dead for France" or "dead for the service of the nation".

The relatives of the deceased are:

  • No one who lived in a relationship with him
  • Dependants (minor or infirm child, disabled person)
  • Descendants
  • Ascendants.

The exemption applies to donations received in the year following the injury, or in other situations, the death.

However, no time limit is required in the case of a donation made by a foundation, an association recognized as being in the public interest or an organization of general interest.

You must declare donation to the tax administration.

You can accumulate the exemption of family donations of sums of money with the allowance that you can benefit from because of your relationship with the donor.

Example :

If you are of full age, you can receive from your parent under 80 years of age until €131,865 without paying tax, i.e. the cumulative amount of the following donations:

  • Family donation in money of €31,865
  • Donation of goods (money, jewelry, real estate, etc.) for €100,000.

Example :

If you are of full age, you can receive from a grandparent under 80 years of age until €63,730 without paying tax, i.e. the cumulative amount of the following donations:

  • Family donation in money of €31,865
  • Donation of goods (money, jewelry, real estate, etc.) for €31,865.

To make sure of the terms and consequences of these donations (for example, if the donor has several children), you can consult a notary.

Its intervention is mandatory in certain situations, in particular in the event of donation of real estate.

Who shall I contact

Declaration of manual donation and donation of money

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