What is this calculator for?
Inheritance tax is normally due within six months of the death, often before the house is sold. Estimating it early tells you whether you need to sell quickly, helps you plan an instalment or deferred payment, and lets heirs talk about figures rather than impressions.
€100,000 allowance each, then rates from 5 to 45 %: see each share.
When the house is worth a lot, the tax can force a sale: better to know beforehand.
A gift made less than 15 years ago reduces the allowance: the simulator takes it into account.
Only a €15,932 allowance, then 35 to 45 %: a frequent case when there are no children.
Estimate the inheritance tax
What the calculator does not cover
The result is an estimate based on the general rules. It does not cover:
- tax due by nephews, nieces and other heirs;
- life insurance, split ownership and special exemptions (listed buildings, business assets, forests…);
- working out the debts and deductible costs of the estate (to be done with the notary);
- gifts made before 17 August 2012, which benefited from a €159,325 allowance: to be reviewed with the notary.
In these cases, and always before signing, have the notary handling the sale confirm the calculation.
Allowances and rates
In the direct line, after the allowance: 5 % up to €8,072, 10 % up to €12,109, 15 % up to €15,932, 20 % up to €552,324, 30 % up to €902,838, 40 % up to €1,805,677, 45 % above. Between brothers and sisters: 35 % up to €24,430, 45 % above. Gifts made by the deceased in the last 15 years are added back: they reduce the allowance available.
The 2027 draft budget contains proposals on transfers; they are still being debated and are not applied here.
Frequently asked questions
How much does a child inheriting €300,000 pay?
About €38,194: after the €100,000 allowance, the remaining €200,000 is taxed at 5 % to 20 % across the brackets.
Do older gifts count?
Only gifts made by the deceased in the last 15 years are added back: they use up the allowance first. After 15 years, the full allowance is available again.
Can a brother or sister be exempt?
Yes, if three conditions are met at the death: single, widowed, divorced or legally separated; over 50 or disabled; living with the deceased for the previous 5 years.
The other calculators
Selling a house, an estate, a building, an unusual property or land?
House, estate, building, unusual property or building land: tell us about it. We review the case with you, free and with no commitment, answer within 48 hours.
Get a free review of my propertySources: Service-public.gouv.fr, F14198 (checked 09/02/2026); Légifrance, French tax code art. 777, 779, 784, 796-0 ter. Checked on 25/10/2026.