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Scale of usufruct

New Scale (art. 669 of French Tax Code)

Age of usufructuary Value of usufruct (%) Value bare property (%)
less than 21 years 90 10
less than 31 years 80 20
less than 41 years 70 30
less than 51 years 60 40
less than 61 years 50 50
less than 71 years 40 60
less than 81 years 30 70
less than 91 years 20 80
more than 91 years 10 90
 

Previous scale (art. 762 of French Tax Code)

Age of usufructuary Value of usufruct (%) Value bare property (%)
less than 20 years 70 30
less than 30 years 60 40
less than 40 years 50 50
less than 50 years 40 60
less than 60 years 30 70
less than 70 years 20 80
more than 70 years 10 90