{"id":93486,"date":"2023-08-04T00:00:00","date_gmt":"2023-08-03T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-donation-annee-2023-2\/"},"modified":"2023-08-04T00:00:00","modified_gmt":"2023-08-03T22:00:00","slug":"tarifs-des-droits-de-donation-annee-2023-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-droits-de-donation-annee-2023-2\/","title":{"rendered":"Tarifs des droits de donation – Ann\u00e9e 2023"},"content":{"rendered":"
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Tarifs des droits de donation<\/p>\n

Bar\u00e8me 2023<\/h2>\n

1\/ Tarif applicable en ligne directe<\/p>\n

 <\/div>\n
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FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n

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Tarif applicable  <\/strong><\/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<\/div>\n<\/div>\n

2\/ Tarif applicable entre \u00e9poux et partenaires de PACS<\/p>\n

 <\/div>\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 15 932 \u20ac<\/p>\n<\/td>\n

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

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Comprise entre 15 932 \u20ac et 31 865 \u20ac<\/p>\n<\/td>\n

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

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Comprise entre 31 865 \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<\/div>\n<\/div>\n

3\/ Tarif applicable entre fr\u00e8res et s\u0153urs<\/p>\n

 <\/div>\n
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FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n

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Tarif applicable  <\/strong><\/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<\/div>\n<\/div>\n

4\/ Tarif applicables aux autres donations<\/p>\n

 <\/div>\n
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FRACTION DE PART NETTE TAXABLE<\/strong><\/p>\n<\/td>\n

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

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Entre parents jusqu\u2019au 4e degr\u00e9 inclusivement<\/p>\n<\/td>\n

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55 %<\/p>\n<\/td>\n<\/tr>\n

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Entre parents au-del\u00e0 du 4e degr\u00e9<\/p>\n<\/td>\n

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60 %<\/p>\n<\/td>\n<\/tr>\n

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Entre non-parents<\/p>\n<\/td>\n

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60 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

5\/ Les abattements applicables<\/p>\n

Pour le calcul des droits de donation, il est appliqu\u00e9 des abattements qui viennent diminuer la part nette revenant \u00e0 chaque b\u00e9n\u00e9ficiaire, dont le montant varie selon le d\u00e9tail suivant.<\/p>\n

 <\/div>\n
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BENEFICIAIRE<\/strong><\/p>\n<\/td>\n

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ABATTEMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n

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En ligne directe<\/p>\n<\/td>\n

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100 000 \u20ac<\/p>\n<\/td>\n<\/tr>\n

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Entre \u00e9poux et partenaires de PACS<\/p>\n<\/td>\n

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80 724 \u20ac<\/p>\n<\/td>\n<\/tr>\n

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En faveur des petits-enfants<\/p>\n<\/td>\n

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31 865 \u20ac<\/p>\n<\/td>\n<\/tr>\n

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En faveur des arri\u00e8re-petits-enfants<\/p>\n<\/td>\n

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5 310 \u20ac<\/p>\n<\/td>\n<\/tr>\n

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Entre fr\u00e8res et s\u0153urs<\/p>\n<\/td>\n

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15 932 \u20ac<\/p>\n<\/td>\n<\/tr>\n

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En faveur d\u2019une personne handicap\u00e9e<\/p>\n<\/td>\n

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159 325 \u20ac<\/p>\n<\/td>\n<\/tr>\n

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En faveur des neveux et ni\u00e8ces<\/p>\n<\/td>\n

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7 967 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

 <\/p>\n

 <\/p>\n<\/div>\n

Source :<\/strong>\u00a0<\/strong><\/p>\n