Inheritance guide
Inheritance tax on a house in Corsica
Corsica's inheritance regime long benefited from special treatment under the arrêté Miot. It is now aligned with the standard rules, with specific deadlines that you need to know.
Allowances and tax bands
Each child benefits from a 100 000 € tax allowance on the share received from each parent, renewable every fifteen years. Above this threshold, the rate for direct descendants is progressive, from 5 % to 45 %. The surviving spouse and PACS civil partnership partner are fully exempt from inheritance tax.
Corsica's distinctive position
The historic exemption introduced by the arrêté Miot has been phased out. Estates arising from deaths since 2018 are taxed under the standard rules. Establishing title remains a major issue, however: many Corsican properties do not have properly documented title, making it essential to reconstruct the ownership history first.
Deadlines and payment
The inheritance tax return must be filed within six months of a death in mainland France. A specific period of twenty-four months applies to properties in Corsica without documented title, to allow title to be reconstructed. Payment may be made in instalments or deferred, subject to conditions.
What we do for you
- Selling the property is often necessary to pay inheritance tax: plan the timing ahead
- Re-establishing title: a frequent prerequisite in rural Corsica
- Valuation as at the date of death for the declaration
- Coordination between notary and agency to meet tax deadlines
Get an inherited property valued
A free, written valuation with supporting evidence, delivered within 24 to 72 hours and suitable for sharing with your notary. A single point of contact for all heirs.
Frequently asked questions
Does the Corsican exemption still exist?
Not for recent estates: the special regime under the arrêté Miot has ended, and property in Corsica is now taxed under the standard rules.
Do you have to sell to pay the tax?
This is common when the estate consists mainly of property and has little cash available. Payment in instalments or deferred payment can sometimes allow time to sell on favourable terms rather than in a rush.
What is a property without title deeds?
A property whose ownership is not established by a registered title deed: very common in Corsica for properties passed down verbally over several generations. A notary or genealogist reconstructs the chain of ownership before any sale.