These categories are then used to determine the rate of inheritance tax charged, ranging from 7% to 50%.
| Value | Category-1 | Category-2 | Category-3 |
| Up to €75,000 | 7% | 15% | 30% |
| €75,000–€300,000 | 11% | 20% | 30% |
| €300,000–€600,000 | 15% | 25% | 30% |
| €600,000–€6,000,000 | 19% | 30% | 30% |
| €6,000,000–€13,000,000 | 23% | 35% | 50% |
| €13,000,000–€26,000,000 | 27% | 40% | 50% |
| More than €26,000,000 | 30% | 43% | 50% |
FRANCE
|
Net taxable share after allowance |
Taxation rate |
|
Up to €8,072 |
5% |
|
Between €8,072 and €12,109 |
10% |
|
Between €15,932 and €552,324 |
20% |
|
Between €552,325 and €902,838 |
30% |
|
Between €902,839 and €1,805,677 |
40% |
|
Above €1,805,677 |
45% |
Japan
To find the aggregated tax base, the amount of ¥30 million + ¥6 million is deducted from total taxable assets — this amount is then divided among all statutory heirs.
See Table 1 below for a list of the inheritance tax rates based on the amount of inheritance received.
TABLE 1
| Amount received | Inheritance tax rate |
| Up to ¥10 million | 10% |
| ¥10 million – ¥30 million | 15% |
| ¥30 million – ¥50 million | 20% |
| ¥50 million – ¥100 million | 30% |
| ¥100 million – ¥200 million | 40% |
| ¥200 million – ¥300 million | 45% |
| ¥300 million – ¥600 million | 50% |
| Over ¥600 million | 55% |
中国正在讨论的方案:
1）对应纳税遗产净额不超过80万的税率为0；
2）80万-200万的征收税率为20%；
3）200万-500万的征收税率为30%；
4）500万-1000万的征收税率为40%；
5）超过1000万的适用税率为50%；
