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Usufruct and bare-ownership values

Enter the full-ownership value and the usufructuary's age on the day of the deed: the calculator applies the matching band of the statutory scale and returns both values — the usufruct retained and the bare ownership given away.

2026 rules — verified on September 17, 2026Free, no account

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

Calculation assumptions

  • Only the scale based on the usufructuary's AGE is applied, as published by the official fact sheet. A usufruit granted for a fixed term, an economic value negotiated between the parties or a cross-usufruct arrangement follow a different valuation method, not modelled here.
  • The value entered is the real market value of the asset or shares in full ownership, as it will appear in the deed: the calculator neither estimates it nor checks any valuation method.
  • The result is a TAX BASE, not a tax. Family-tie allowances, the progressive gift-tax scale, the Dutreil exemption and the early-transfer reduction all apply afterwards: see the gift-tax and inheritance-tax calculators.
  • The last row of the scale, « Plus de 91 ans révolus », is treated as the complement of the previous one: it applies from age 91 onwards, so that no age is left without a band.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.