{"id":114850,"date":"2025-03-20T00:00:00","date_gmt":"2025-03-19T23:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-succession-2025\/"},"modified":"2025-03-20T00:00:00","modified_gmt":"2025-03-19T23:00:00","slug":"tarifs-des-droits-de-succession-2025","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-succession-2025\/","title":{"rendered":"Tarifs des droits de succession – 2025"},"content":{"rendered":"
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1\/ Tarif applicable en ligne directe<\/p>\n\n\n\n\n\n\n\n\n\n\n
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FRACTION DE PART NETTE TAXABLE<\/p>\n<\/td>\n

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Tarif applicable  <\/p>\n<\/td>\n<\/tr>\n

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N’exc\u00e9dant pas 8 072 \u20ac<\/p>\n<\/td>\n

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5 %<\/p>\n<\/td>\n<\/tr>\n

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Comprise entre 8 072 \u20ac et 12 109 \u20ac<\/p>\n<\/td>\n

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10 %<\/p>\n<\/td>\n<\/tr>\n

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Comprise entre 12 109 \u20ac et 15 932 \u20ac<\/p>\n<\/td>\n

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15 %<\/p>\n<\/td>\n<\/tr>\n

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Comprise entre 15 932 \u20ac et 552 324 \u20ac<\/p>\n<\/td>\n

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20 %<\/p>\n<\/td>\n<\/tr>\n

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Comprise entre 552 324 \u20ac et 902 838 \u20ac<\/p>\n<\/td>\n

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30 %<\/p>\n<\/td>\n<\/tr>\n

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Comprise entre 902 838 \u20ac et 1 805 677 \u20ac<\/p>\n<\/td>\n

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40 %<\/p>\n<\/td>\n<\/tr>\n

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Au-del\u00e0 de 1 805 677 \u20ac<\/p>\n<\/td>\n

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45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2\/ Tarif applicable entre fr\u00e8res et s\u0153urs <\/p>\n\n\n\n\n\n
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FRACTION DE PART NETTE TAXABLE<\/p>\n<\/td>\n

\n

Tarif applicable  <\/p>\n<\/td>\n<\/tr>\n

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N’exc\u00e9dant pas 24 430 \u20ac<\/p>\n<\/td>\n

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35 %<\/p>\n<\/td>\n<\/tr>\n

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Sup\u00e9rieure \u00e0 24 430 \u20ac<\/p>\n<\/td>\n

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45 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Il faut pr\u00e9ciser que la part de chaque fr\u00e8re ou s\u0153ur, c\u00e9libataire, veuf, divorc\u00e9 ou s\u00e9par\u00e9 de corps, est exon\u00e9r\u00e9e de droits de mutation par d\u00e9c\u00e8s \u00e0 la double condition :<\/p>\n