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Public revenue · Central government

Inheritance & gift duties

Public revenue · Central government

Inheritance & gift duties

National (€/yr)
18.4 bn€
Share of Central government
3.5 %
Category
Direct taxes

Methodology notes

Mutations à titre gratuit (CGI art. 750-808). Barème progressif + abattements lignée directe.

Official source

PLF 2025 Voies et Moyens tome I ↗

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