What are the costs and deadlines of a property inheritance in France?
The inheritance tax return must be filed within six months of a death occurring in mainland France, twelve months for a death abroad (Article 641 of the French General Tax Code). Any delay triggers interest of 0.20% per month (Article 1727) and a 10% surcharge from the thirteenth month (Article 1728).
The timeline of a property inheritance
The inheritance tax return must be filed, with payment of the tax, within six months of the death when it occurs in mainland France, and within twelve months in other cases (Article 641 of the French General Tax Code). In practice, fully settling an estate that includes a property often takes six months to a year, through the following steps.
- Deed of notoriety: the notaire establishes the list of heirs and their rights (Article 730-1 of the French Civil Code).
- Valuation of the assets and inventory: the market value at the date of death forms the tax base.
- Certificate of ownership: it records the transfer of the property to the heirs and is registered with the French land registry (Decree No. 55-22 of 4 January 1955).
- Inheritance tax return and payment of the tax within the deadline of Article 641 of the CGI.
- Amicable or court-ordered partition, if the heirs wish to exit joint ownership.
Late filing: interest and surcharges
Once the deadline has passed, the tax due bears late interest of 0.20% per month, that is 2.4% per year (Article 1727 of the French General Tax Code). A 10% surcharge is added when the return has not been filed within twelve months of the death, the surcharge applying from the first day of the thirteenth month (Article 1728 of the CGI). If a formal notice from the tax authority remains without effect for ninety days, the surcharge rises to 40%.
Heirs who lack the necessary cash can request payment of the tax in instalments, or deferred payment where the estate includes assets received in bare ownership, subject to interest and guarantees (Article 1717 of the CGI and Articles 396 et seq. of Annex III to the CGI).
The notaire's fees: a regulated national tariff
The deeds involved in an estate give rise to fees set by a regulated national tariff, codified in Articles A444-53 et seq. of the French Commercial Code (tariff last set by the French order of 25 February 2026, applicable since 1 March 2026). The certificate of ownership is billed in proportion to the value of the assets it records (Article A444-59 of the French Commercial Code), plus VAT at 20%.
The inheritance tax return and any partition deed carry their own proportional fees. Added to these are the real estate security contribution of 0.10% charged on registration (Articles 879 and 881 K of the CGI) and the notaire's disbursements.
The proportional fee for the certificate of ownership, before VAT, is 1.935% up to 6,500 €, 1.064% from 6,500 € to 17,000 €, 0.726% from 17,000 € to 30,000 €, and 0.532% above 30,000 €.
| Band of property value | Rate excl. VAT |
|---|---|
| Up to 6,500 € | 1.935% |
| From 6,500 € to 17,000 € | 1.064% |
| From 17,000 € to 30,000 € | 0.726% |
| Above 30,000 € | 0.532% |
Proportional fees for the property attestation, excluding VAT (the notaires' regulated national tariff)
The duties and taxes due to the French Treasury
- Inheritance tax, calculated after allowances (Article 779 of the CGI) under the scale of Article 777; the surviving spouse and the PACS partner are exempt (Article 796-0 bis).
- The 2.5% partition duty on the net assets divided, if the heirs proceed to a partition (Article 746 of the CGI).
- No return is required when the gross estate is below 50,000 € for heirs in the direct line, the surviving spouse and the PACS partner, provided they did not receive unregistered or undeclared gifts, or below 3,000 € for other heirs (Article 800 of the CGI).
Step by step
- 1Establish who inherits
The notaire draws up the acte de notoriete, the deed identifying the heirs and their shares (Article 730-1 of the Civil Code).
- 2Value the property
Use the market value at the date of death: it is the base for inheritance tax and becomes the acquisition price if the property is later resold.
- 3Register the property attestation
The notaire records the transfer of the property to the heirs and files the deed with the land registry.
- 4File the inheritance declaration
Within six months of the death in mainland France, together with payment of the tax, failing which late interest and a surcharge apply (Articles 641, 1727 and 1728 of the French Tax Code).
- 5Divide the estate or keep it undivided
The heirs may remain in indivision (joint undivided ownership), proceed to a formal division (attracting a 2.5% division duty), or sell the property and share the proceeds.
Frequently asked questions
Is a notaire required for a property inheritance in France?
Yes. As soon as the estate includes a property, a notaire must draw up the certificate of ownership and register it with the French land registry. Without this registration, the transfer is not enforceable against third parties and the property cannot be resold.
What do you risk if the inheritance tax return is filed late?
The tax bears late interest of 0.20% per month (Article 1727 of the French General Tax Code) and a 10% surcharge applies from the first day of the thirteenth month after the death (Article 1728). Paying instalments on account within twelve months of the death limits the penalty: they are deducted from the tax due when calculating the 10% surcharge (BOFiP, BOI-CF-INF-10-20-10).
How much does a property inheritance cost in total?
It all depends on the property's value and the family relationship: inheritance tax after allowances, the notaire's proportional fees (certificate of ownership, inheritance tax return, any partition deed), the 0.10% real estate security contribution and disbursements. For a child inheriting a property worth less than the 100,000 € allowance, the cost is essentially limited to the deed fees.
Can the inheritance tax be paid out of the sale price of the property?
Yes, but the return must in principle be filed within six months, even if the sale has not yet completed. Payment in instalments or deferred payment under Article 1717 of the CGI can bridge the gap; otherwise, late interest and the surcharge apply.
Read next
- Code général des impôts, article 641 (Légifrance)
- Code général des impôts, articles 1727 et 1728 (Légifrance)
- Code général des impôts, article 746 (Légifrance)
- Code général des impôts, article 800 (Légifrance)
- Arrêté du 25 février 2026 fixant l'objectif de taux de résultat moyen et les tarifs réglementés des notaires (Légifrance)
- Code de commerce, article A444-59 (Légifrance)
- Service-Public.fr : Déclaration de succession
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