- Homepage
- Tax
- Information
- Inheritance tax
Inheritance tax
Sections
Contact details
Direction des Services Fiscaux
Le Panorama
57 rue Grimaldi
MC 98000 MONACO
Department of Tax Services :
(+377) 98 98 81 21
(+377) 98 98 81 22
Fax : (+ 377) 98 98 81 55
Opening Hours : from 9h30 to 17h00 from Monday to Friday
Map
Principle
Monegasque nationals and residents in the Principality, with the exception of French nationals under the Bilateral Convention between France and Monaco of 1963, are not liable for income tax.
However, the absence of income tax for natural persons only applies to activities and persons who are truly and genuinely established in the territory of the Principality of Monaco. This fact does not affect rules laid down by other countries.
Inheritance or transfer tax applies to property situated in the territory of the Principality or with situs in Monaco, whatever the domicile, residence or nationality of the deceased person or the donor.
Levels of Taxation
The level of taxation depends on the nature of the relationship between the deceased person and their heir:
| Direct filiation between parents and children or spouses | 0 % |
| Between brothers and sisters | 8 % |
| Between uncles, aunts, nephews and nieces | 10 % |
| Between relatives other than brothers, sisters, uncles, aunts, nephews or nieces | 13 % |
| Between persons who are not related | 16 % |
See also
Forms
Bordereau des titres, sommes ou valeurs (353-0001 01-2017) 34 kB- Certificat de droit de mutation par décès sur les titres, valeurs et fonds existant le jour du décès (353-0002 01-2017) 61 kB
- Déclaration d'ouverture de compte indivis ou collectif avec solidarité (353-0004 01-2017) 33 kB
- Formule de déclaration de mutation par décès (353-0003 01-2017) 53 kB
Find contact details
To find a public service, type one or more terms below
Latest site updates
Factsheets, sections or press releases that have been added recently or updated
See the latest updates
