What is this calculator for?
Sharing the price often holds up a sale: everyone wants to know what they will receive before signing. A clear figure, based on the official scale, helps heirs agree and move forward, rather than leaving an empty property to run up taxes and upkeep.
Each one receives their share, after shared costs.
After a death, the spouse often keeps the life interest: the scale sets their share by age.
Showing everyone what they will receive often unblocks the decision.
Plan the shared costs to deduct before sharing: surveys, mortgage release.
Split the sale price
What the calculator does not cover
The result is an estimate based on the general rules. It does not cover:
- private agreements between heirs (another split, quasi-usufruct over the price);
- balancing payments, claims and accounts between co-owners, settled by the notary;
- a fixed-term life interest (article 669 II: 23 % of the value per 10-year period);
- an unequal split between bare owners: the calculator shares equally between them;
- each person's own taxes (their share of capital gains tax, their inheritance tax);
- procedures in case of disagreement (article 815-5-1 of the Civil Code, court-ordered partition).
In these cases, and always before signing, have the notary handling the sale confirm the calculation.
The life interest scale
When a property split between a life tenant and bare owners is sold, the price is shared between them. The tax scale of article 669 of the French tax code gives the value of the life interest according to the life tenant's age on the sale date:
| Under 21 | 90 % |
|---|---|
| 21 to 30 | 80 % |
| 31 to 40 | 70 % |
| 41 to 50 | 60 % |
| 51 to 60 | 50 % |
| 61 to 70 | 40 % |
| 71 to 80 | 30 % |
| 81 to 90 | 20 % |
| 91 and over | 10 % |
This is the tax scale; the parties may agree on another split, or carry the life interest over to the price (quasi-usufruct). In joint ownership, each co-owner receives their share after shared costs are deducted.
Frequently asked questions
How is the price shared between the life tenant and bare owners?
The tax scale of article 669 is usually applied according to the life tenant's age on the sale date: for example 30 % for a 75-year-old life tenant, 70 % for the bare owners.
Is the scale mandatory?
It is the tax scale; the parties may agree on another split, or on a quasi-usufruct over the price. The notary advises on the right solution.
What if a co-owner refuses to sell?
Co-owners holding at least two thirds of the rights can ask the notary to start the procedure of article 815-5-1 of the French Civil Code; the sale then takes place under the court's control.
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Get a free review of my propertySources: Légifrance, French tax code art. 669; Civil Code art. 621 and 815-5-1; BOFiP BOI-ENR-DMTG-10-40-10-50. Checked on 25/10/2026.