Inheritance tax by country compared (2026)

Estate and inheritance regimes across 65 countries — where it exists, exemptions, and per-heir treatment.

See the ranked inheritance tax league table

#	Country	Inheritance tax	Composition	Entry band	Top rate	Regime flag
1	Japan	55%	10–55% on statutory shares above a basic exemption of JPY 30 million + 6 million per heir — among the world's heaviest, with a 10-year expatriate tail.	JPY 30m + 6m per statutory heir exempt	55% above JPY 600 million per statutory share	Spouse credit: the larger of JPY 160 million or the statutory share is effectively tax-free
2	Germany	7–50%	Progressive by relationship and amount: spouses get €500,000 and children €400,000 tax-free per parent, then 7–30%; strangers face 30–50%.	€500,000 spouse / €400,000 per child, tax-free	50% (unrelated recipients, largest amounts)	Business assets: 85% or 100% exempt under continuation conditions
3	South Korea	50%	Inheritance and gift tax run 10–50% above allowances that are modest by estate size — KRW 500 million standard, KRW 600 million spousal gifts.	Standard allowance KRW 500 million (plus spouse allowance)	50% above KRW 3 billion	Pre-death disposals (KRW 200m/500m within 1–2 years) pulled back into the estate
4	United Kingdom	40%	40% above a £325,000 nil-rate band (+£175,000 for a home left to children); spouses exempt; 7-year rule on gifts.	£325,000 nil-rate band + £175,000 residence band	40% (36% where 10%+ of the estate goes to charity)	Spouses and civil partners: unlimited exemption
5	United States	40% above $15M	No inheritance tax on heirs; a federal estate tax of up to 40% hits estates above the $15 million per-person exclusion, with full basis step-up for heirs.	$15,000,000 per person excluded (2026, inflation-indexed)	40% (federal) above the exclusion	$19,000 annual gift exclusion per recipient
6	Ecuador	35%	Inheritances and gifts share one progressive scale to 35% above USD 942,353 — children and other first-line heirs pay half rates.	0% up to USD 78,527 per beneficiary	35% (17.5% for children) above USD 942,353	Life-insurance payouts and scholarships exempt
7	Ireland	33%	Capital Acquisitions Tax at a flat 33% above lifetime thresholds: €400,000 from a parent, €40,000 wider family, €20,000 anyone else.	Lifetime thresholds: €400,000 / €40,000 / €20,000 by relationship	33% flat above the threshold	Spouses and civil partners fully exempt
8	South Africa	20% / 25%	Estate duty charged on the deceased's estate, not on heirs. Donations tax mirrors it at the same rates for lifetime gifts.	20% after the ZAR 3.5 million deduction	25% above ZAR 30 million dutiable value	Unlimited spouse deduction
9	Colombia	15%	There is no separate inheritance or gift tax — heirs and donees pay the flat 15% capital-gains rate on what they receive, after generous fixed allowances.	3,250 UVT (≈ COP 170 million) exempt per heir	15% flat on the taxable part	Books, clothes and household effects of the deceased are fully exempt
10	Netherlands	10% – 40%	Spouses/children: 10% then 20% above €158,669, after allowances of €828,035 (spouse) and €26,230 (child); unrelated heirs 30%/40%.	10% for spouse and children after allowances	40% (unrelated heirs above €158,669)	Annual gift allowances make lifetime giving the standard planning route
11	Vietnam	10%	Inheritances and gifts of registrable assets are taxed at 10% on the value above VND 20 million per event (threshold effective 1 July 2026; VND 10 million through 30 June) — and close-family real estate passes free.	0% up to VND 20 million (from 1 July 2026; 10 million before)	10% above VND 20 million per event (from 1 July 2026; VND 10 million through 30 June)	Close-family real estate transfers fully exempt
12	Spain	7.65% – 34%	State scale 7.65%–34% before regional adjustments and wealth-based multipliers — but regions can soften it dramatically for close family.	7.65% on the first €7,993	34% state scale above €797,555 — up to 81.6% with the maximum multiplier	95% relief on the family home and family business for close heirs
13	Finland	7% – 33%	Close family pays 7%–19% above a €30,000 threshold (spouse deducts €90,000 extra, minor children €60,000); others pay 19%–33%.	0% below €30,000 per heir	33% (non-family above €1 million); 19% for close family	Household effects exempt to €7,500
14	Philippines	6%	Estates pay a flat 6% on the net estate after a PHP 5 million standard deduction and up to PHP 10 million for the family home; gifts pay 6% above PHP 250,000 a year.	PHP 5 million standard deduction; gifts free to PHP 250,000/year	6% flat (estates and gifts)	No estate or gift tax treaties exist
15	Thailand	5% / 10%	Tax only starts above THB 100 million per heir: 5% for parents and descendants, 10% for everyone else — and spouses pay nothing.	0% on the first THB 100 million per heir	10% above THB 100 million (5% for parents and descendants)	Spouses fully exempt
16	Italy	4% – 8%	Among Europe's mildest: 4% for spouse and children above a €1 million per-person allowance, 6% for siblings above €100,000, 8% for everyone else.	4% above €1 million each for spouse, children, parents and grandchildren	8% (unrelated beneficiaries, no allowance)	Disabled beneficiaries get a €1.5 million allowance
17	Belgium	3% – 80%	Set by region: spouses and children pay 3%–30% (3%–27% in Flanders); distant heirs face up to 55% in Flanders and 80% in Brussels and Wallonia.	3% for spouse/children on the first band	80% (unrelated heirs, Brussels/Wallonia); 55% in Flanders	Family businesses: 0% inheritance in Flanders under conditions
18	Montenegro	3% – 6%	Only Montenegrin real estate is caught, at 3-6% progressive — and children, spouses and parents are fully exempt.	3% up to EUR 150,000; 0% for close family	6% above EUR 500,000	Household farmers and cohabiting second-degree relatives can also be exempt
19	Chile	1% – 35%	A progressive 1-25% scale on each recipient's share, surcharged 20% for siblings and cousins and 40% for unrelated heirs — spouses and children deduct 50 annual tax units first.	50 UTA exempt for direct heirs (5 UTA for gifts)	25% / 30% / 35% by kinship, above 1,200 UTA	Foreign inheritance and gift taxes creditable
20	Greece	1% – 10% close family	Close family pays 0–10% above a EUR 150,000 per-heir allowance; parental gifts are tax-free up to EUR 800,000; unrelated heirs pay up to 40%.	0% up to EUR 150,000 per close-family heir	10% close family; 20% wider family; 40% unrelated heirs	Spouses married 5+ years and minor children: first EUR 400,000 exempt
21	Turkey	1% – 10% (gifts 10-30%)	Inheritances pay 1-10% progressive after a TRY 2.9 million per-heir exemption; gifts pay 10-30%, halved for close family.	TRY 2,907,136 exempt per heir (2026)	10% inheritances / 30% gifts, above TRY 55 million of base	Foreign inheritance taxes deduct from the taxable base
22	Andorra	0%	No inheritance tax, no gift tax and no wealth tax — at any amount, to any heir.	0% — no bands exist	0%	One of the few European jurisdictions with no death taxes at all
23	Argentina	0% (federal)	No federal inheritance or gift tax — inheritances are exempt income; only Buenos Aires Province taxes them, at roughly 2-9%.	0% everywhere else	0% federal; ≈9% top rate in Buenos Aires Province	The annual wealth tax is the real recurring charge on holdings
24	Australia	0%	No inheritance or gift tax anywhere in Australia — capital gains tax is deferred at death rather than charged.	0% on gifts of any size	0% — no inheritance or gift tax	Capital gains history transfers to the heir
25	Austria	0%	No inheritance or gift tax since August 2008 — only reporting duties, property-transfer tax on real estate, and a 3.5% foundation entrance tax remain.	0% on gifts of any size	0% — no inheritance or gift tax	Foundation endowments: 3.5% entrance tax (25% punitive rate)
26	Bahrain	0%	No inheritance tax, no estate duty and no gift tax — transfers at death or during life are entirely untaxed.	0% — no thresholds exist	0%	Succession rules, not tax, drive estate planning
27	Belize	0%	Belize imposes no estate, inheritance or gift taxes — transfers at death and during life are untaxed.	0% — no thresholds exist	0%	Succession law, not tax, decides outcomes
28	Bulgaria	0% – 6.6%	Spouses and direct-line relatives pay nothing; siblings and their children 0.4–0.8%, others 3.3–6.6% — each above a EUR 127,823 per-heir exemption.	0% for spouse and direct line; EUR 127,822.97 exemption per other heir	6.6% (unrelated heirs, municipal maximum)	No wealth tax; municipal real estate tax 0.01–0.45%
29	Canada	0% (deemed disposition instead)	No inheritance or gift tax anywhere in Canada — but death and gifts trigger capital gains tax on accrued profits, plus provincial probate fees up to 1.645%.	0% on the inheritance itself	Capital gains rates (≈ 24–27%) on accrued gains at death	Spousal transfers roll over tax-free
30	Costa Rica	0%	Costa Rica has no inheritance or gift tax — inheritances, bequests and marital property are excluded from income for residents and non-residents alike.	0% on any amount	0% — no inheritance or gift tax	No wealth tax; solidarity tax only on luxury homes
31	Croatia	0% / 4%	Spouses, children and parents inherit tax-free; other heirs pay a flat 4% above a EUR 6,640 threshold on movables and cash.	0% for immediate family; EUR 6,700 threshold for movables	4% flat	No wealth tax; local levies on cottages and vehicles instead
32	Cyprus	0%	No inheritance tax and no gift tax at all — Cyprus abolished estate duty in 2000 and never brought it back.	0%	0%	International trusts with non-resident beneficiaries: fully exempt
33	Czech Republic	0%	Inheritance and gift taxes were abolished in 2014; inheritances are always income-tax-free, and family gifts are exempt too.	0%	0% on inheritances; 15/23% only on non-exempt gifts	No wealth tax; annual land-and-buildings tax applies separately
34	Denmark	0% / 15% / 36.25%	Spouses inherit tax-free; close family pays 15% above DKK 392,300; distant heirs an effective 36.25%; family businesses 10%.	0% spouse; 15% above DKK 392,300 for close family	36.25% effective (non-family heirs)	Family business transfers: 10%
35	El Salvador	0%	No inheritance tax exists, and inheritances and bequests are exempt income; only gifts outside the close family are taxed — as income of the recipient.	0% for the close-family circle	0% on inheritances; up to 30% on non-family gifts	Foreign-agent gifts from abroad: special 30% tax
36	Estonia	0%	No inheritance tax and no gift tax — but inherited assets carry a nil cost basis, so the income tax waits for the resale.	0%	0%	No wealth tax; only land tax on Estonian plots
37	France	0% / 5% – 45%	Spouses and civil partners inherit tax-free; children get €100,000 each then 5%–45% bands; distant heirs face flat 55%–60%.	0% — spouses and civil partners fully exempt	60% (unrelated heirs); 45% top band for children	75% exemption on family business shares under holding commitments
38	Georgia	0% / 20%	No estate duty exists. Inheritances and gifts are income-tax events, with close family fully exempt and distant heirs exempt up to GEL 150,000.	0% for first- and second-line relatives, without limit	20% on non-exempt transfers	GEL 150,000 exemption for distant relatives
39	Hong Kong	0%	Estate duty was abolished in February 2006 and no gift tax exists — wealth passes entirely untaxed.	0%	0%	No wealth tax; rates (occupation charges) are the recurring property cost
40	Hungary	0% / 9% / 18%	Direct family — spouse, children, grandchildren, parents — inherits and receives gifts entirely tax-free; everyone else pays 18%, or 9% on homes.	0% for direct family	18% (9% for homes)	Foreign real estate never taxed in Hungary
41	Indonesia	0%	Indonesia has no inheritance tax and no gift tax; inheritances are exempt income in the heir's hands.	0% on any amount	0% — no inheritance or gift tax	No wealth tax, but net-wealth disclosure is mandatory
42	Latvia	0%	No inheritance or gift tax — inheritances are exempt income, and gifts from close relatives are always tax-free.	0%	0% on inheritances; excess unrelated gifts join ordinary income	Employer gifts exempt only to EUR 100 a year
43	Lithuania	0% / 5% / 10%	Spouses, children, parents, grandchildren and siblings inherit tax-free; other heirs pay 5% (10% above EUR 150,000) on 70% of market value.	0% for close family; estates under EUR 3,000 exempt	10% (on the entire value above EUR 150,000)	Taxable value = 70% of market value
44	Luxembourg	0% – 48%	Spouses and direct-line heirs largely 0%; siblings from 6%, unrelated heirs 15% — all multiplied up to 48% max on shares above €1.75 million.	0% — spouses, partners, and children's lawful shares; estates under €1,250	48% (15% base plus a 220% surcharge, unrelated heirs above €1.75M)	Gifts must generally be notarised and taxed at registration
45	Malaysia	0%	Malaysia has no inheritance tax and no gift tax — estates and lifetime gifts pass at 0%.	0% on any amount	0% — no inheritance or gift tax	No wealth tax either
46	Malta	0%	No inheritance or gift tax — only 2–5% stamp duty on Maltese real estate and Maltese company shares passing on death, with a family-home exemption.	0% — no inheritance or gift tax at all	5% stamp duty (Maltese real estate); 2% (Maltese shares)	Family home to spouse or descendants: exempt
47	Mauritius	0%	Mauritius has no inheritance tax, no gift tax and no wealth tax — estates pass entirely untaxed.	0% on any amount	0% — no inheritance or gift tax	No wealth tax either
48	Mexico	0%	No estate or gift tax at any level of government — inheritances are exempt income, and family gifts (spouse, ascendants, descendants) are tax-free.	0%	0% on inheritances	No deemed-gain event either — carryover basis rules apply to the recipient
49	Monaco	0% – 16%	Only Monaco-situated assets are taxed, by kinship: 0% for spouses and the direct line, 8% siblings, 10% nephews, 13% other relatives, 16% unrelated.	0% for spouses, children, parents and the direct line	16% (unrelated beneficiaries)	Charitable and state bequests exempt
50	New Zealand	0%	Estate duty and gift duty are both abolished — nothing is charged on death or lifetime giving, at any level.	0%	0%	Inherited property is excluded from the bright-line test
51	Norway	0%	No inheritance or gift tax since 2014 — but carry-over basis means heirs inherit the capital gains bill, and the wealth tax keeps taxing what they keep.	0% on gifts of any size	0% — no inheritance or gift tax	Carry-over basis + wealth tax replace death duties
52	Panama	0%	Panama abolished inheritance tax decades ago and never taxed gifts — inheritances, legacies and gifts are expressly exempt income.	0% on any amount	0% — no inheritance or gift tax	No wealth tax
53	Peru	0%	Peru has no inheritance, estate or gift tax at any level of government — and no wealth tax either.	0% on any amount	0% — no inheritance or gift tax	No wealth tax
54	Poland	0% – 20%	Immediate family inherits tax-free with a 6-month notification; other relatives pay 3–12% and unrelated heirs up to 20%, each above small allowances.	0% for immediate family with timely notification	20% (unrelated heirs, above PLN 23,665 of taxed value)	Notary handles the tax when a deed is involved
55	Portugal	0% / 10%	No inheritance or gift tax; a flat 10% stamp duty applies instead, and spouses, children and parents pay nothing.	0% for spouses, children, grandchildren and parents	10% stamp duty, flat	Gifts of Portuguese property add 0.8% duty
56	Qatar	0%	No inheritance or gift taxes exist — the planning topic is succession law, not tax.	0%	0%	No wealth tax either
57	Romania	0%	No inheritance or gift tax — only a 1% transfer charge on inherited real estate when probate drags past 2 years.	0%	0% (1% on late-probated real estate)	Gifts of property between spouses and relatives to the third degree: exempt
58	Saudi Arabia	0%	No inheritance or gift taxes exist — succession follows Islamic law, and the only property cost is the transaction tax on transfers.	0%	0%	No wealth tax either
59	Singapore	0%	No inheritance or gift tax — estate duty was abolished years ago.	0%	0%	No wealth tax either
60	Slovakia	0%	Inheritance and gift taxes were abolished in 2004 — nothing is charged on death or on gifts, to anyone.	0%	0%	No wealth tax; municipal real estate tax applies separately
61	Slovenia	0% – 39%	Spouses and all direct descendants pay nothing; parents and siblings 5–14%; unrelated heirs up to 39% — each on progressive scales.	0% for spouse and descendants; EUR 5,000 threshold for movables	39% (unrelated heirs, above EUR 400,000)	Gifts and estates under EUR 5,000 of movables are outside the tax
62	Sweden	0%	No inheritance tax, no gift tax, no wealth tax — all abolished; heirs inherit assets with the deceased's cost basis.	0% on gifts of any size	0% — no inheritance or gift tax	Carry-over basis preserves latent capital gains
63	Switzerland	0% – ≈50%	No federal tax. Cantons decide: spouses exempt everywhere, children exempt in most cantons; distant heirs can pay 20%–50% depending on canton.	0% for spouses everywhere; 0% for children in most cantons	≈ 50% (unrelated heirs in the costliest cantons); 0% in Schwyz	Business-succession reliefs in many cantons
64	United Arab Emirates	0%	No inheritance or gift tax; the practical issue is succession law, not tax.	0%	0%	No wealth tax either
65	Uruguay	0%	No inheritance or gift tax exists — only the property-transfer tax touches estates: 3% for direct-line heirs, 4% for gratuitous transfers of real estate.	3% for descendants and ascendants inheriting real estate	0% inheritance tax; 4% property-transfer tax at most	Wealth tax may apply to inherited Uruguayan assets going forward

Japan#1

55%

10–55% on statutory shares above a basic exemption of JPY 30 million + 6 million per heir — among the world's heaviest, with a 10-year expatriate tail.

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Germany#2

7–50%

Progressive by relationship and amount: spouses get €500,000 and children €400,000 tax-free per parent, then 7–30%; strangers face 30–50%.

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South Korea#3

50%

Inheritance and gift tax run 10–50% above allowances that are modest by estate size — KRW 500 million standard, KRW 600 million spousal gifts.

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United Kingdom#4

40%

40% above a £325,000 nil-rate band (+£175,000 for a home left to children); spouses exempt; 7-year rule on gifts.

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United States#5

40% above $15M

No inheritance tax on heirs; a federal estate tax of up to 40% hits estates above the $15 million per-person exclusion, with full basis step-up for heirs.

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Ecuador#6

35%

Inheritances and gifts share one progressive scale to 35% above USD 942,353 — children and other first-line heirs pay half rates.

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Ireland#7

33%

Capital Acquisitions Tax at a flat 33% above lifetime thresholds: €400,000 from a parent, €40,000 wider family, €20,000 anyone else.

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South Africa#8

20% / 25%

Estate duty charged on the deceased's estate, not on heirs. Donations tax mirrors it at the same rates for lifetime gifts.

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Colombia#9

15%

There is no separate inheritance or gift tax — heirs and donees pay the flat 15% capital-gains rate on what they receive, after generous fixed allowances.

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Netherlands#10

10% – 40%

Spouses/children: 10% then 20% above €158,669, after allowances of €828,035 (spouse) and €26,230 (child); unrelated heirs 30%/40%.

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Vietnam#11

10%

Inheritances and gifts of registrable assets are taxed at 10% on the value above VND 20 million per event (threshold effective 1 July 2026; VND 10 million through 30 June) — and close-family real estate passes free.

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Spain#12

7.65% – 34%

State scale 7.65%–34% before regional adjustments and wealth-based multipliers — but regions can soften it dramatically for close family.

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Finland#13

7% – 33%

Close family pays 7%–19% above a €30,000 threshold (spouse deducts €90,000 extra, minor children €60,000); others pay 19%–33%.

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Philippines#14

Estates pay a flat 6% on the net estate after a PHP 5 million standard deduction and up to PHP 10 million for the family home; gifts pay 6% above PHP 250,000 a year.

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Thailand#15

5% / 10%

Tax only starts above THB 100 million per heir: 5% for parents and descendants, 10% for everyone else — and spouses pay nothing.

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Italy#16

4% – 8%

Among Europe's mildest: 4% for spouse and children above a €1 million per-person allowance, 6% for siblings above €100,000, 8% for everyone else.

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Belgium#17

3% – 80%

Set by region: spouses and children pay 3%–30% (3%–27% in Flanders); distant heirs face up to 55% in Flanders and 80% in Brussels and Wallonia.

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Montenegro#18

3% – 6%

Only Montenegrin real estate is caught, at 3-6% progressive — and children, spouses and parents are fully exempt.

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Chile#19

1% – 35%

A progressive 1-25% scale on each recipient's share, surcharged 20% for siblings and cousins and 40% for unrelated heirs — spouses and children deduct 50 annual tax units first.

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Greece#20

1% – 10% close family

Close family pays 0–10% above a EUR 150,000 per-heir allowance; parental gifts are tax-free up to EUR 800,000; unrelated heirs pay up to 40%.

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Turkey#21

1% – 10% (gifts 10-30%)

Inheritances pay 1-10% progressive after a TRY 2.9 million per-heir exemption; gifts pay 10-30%, halved for close family.

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Andorra#22

No inheritance tax, no gift tax and no wealth tax — at any amount, to any heir.

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Argentina#23

0% (federal)

No federal inheritance or gift tax — inheritances are exempt income; only Buenos Aires Province taxes them, at roughly 2-9%.

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Australia#24

No inheritance or gift tax anywhere in Australia — capital gains tax is deferred at death rather than charged.

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Austria#25

No inheritance or gift tax since August 2008 — only reporting duties, property-transfer tax on real estate, and a 3.5% foundation entrance tax remain.

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Bahrain#26

No inheritance tax, no estate duty and no gift tax — transfers at death or during life are entirely untaxed.

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Belize#27

Belize imposes no estate, inheritance or gift taxes — transfers at death and during life are untaxed.

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Bulgaria#28

0% – 6.6%

Spouses and direct-line relatives pay nothing; siblings and their children 0.4–0.8%, others 3.3–6.6% — each above a EUR 127,823 per-heir exemption.

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Canada#29

0% (deemed disposition instead)

No inheritance or gift tax anywhere in Canada — but death and gifts trigger capital gains tax on accrued profits, plus provincial probate fees up to 1.645%.

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Costa Rica#30

Costa Rica has no inheritance or gift tax — inheritances, bequests and marital property are excluded from income for residents and non-residents alike.

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Croatia#31

0% / 4%

Spouses, children and parents inherit tax-free; other heirs pay a flat 4% above a EUR 6,640 threshold on movables and cash.

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Cyprus#32

No inheritance tax and no gift tax at all — Cyprus abolished estate duty in 2000 and never brought it back.

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Czech Republic#33

Inheritance and gift taxes were abolished in 2014; inheritances are always income-tax-free, and family gifts are exempt too.

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Denmark#34

0% / 15% / 36.25%

Spouses inherit tax-free; close family pays 15% above DKK 392,300; distant heirs an effective 36.25%; family businesses 10%.

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El Salvador#35

No inheritance tax exists, and inheritances and bequests are exempt income; only gifts outside the close family are taxed — as income of the recipient.

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Estonia#36

No inheritance tax and no gift tax — but inherited assets carry a nil cost basis, so the income tax waits for the resale.

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France#37

0% / 5% – 45%

Spouses and civil partners inherit tax-free; children get €100,000 each then 5%–45% bands; distant heirs face flat 55%–60%.

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Georgia#38

0% / 20%

No estate duty exists. Inheritances and gifts are income-tax events, with close family fully exempt and distant heirs exempt up to GEL 150,000.

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Hong Kong#39

Estate duty was abolished in February 2006 and no gift tax exists — wealth passes entirely untaxed.

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Hungary#40

0% / 9% / 18%

Direct family — spouse, children, grandchildren, parents — inherits and receives gifts entirely tax-free; everyone else pays 18%, or 9% on homes.

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Indonesia#41

Indonesia has no inheritance tax and no gift tax; inheritances are exempt income in the heir's hands.

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Latvia#42

No inheritance or gift tax — inheritances are exempt income, and gifts from close relatives are always tax-free.

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Lithuania#43

0% / 5% / 10%

Spouses, children, parents, grandchildren and siblings inherit tax-free; other heirs pay 5% (10% above EUR 150,000) on 70% of market value.

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Luxembourg#44

0% – 48%

Spouses and direct-line heirs largely 0%; siblings from 6%, unrelated heirs 15% — all multiplied up to 48% max on shares above €1.75 million.

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Malaysia#45

Malaysia has no inheritance tax and no gift tax — estates and lifetime gifts pass at 0%.

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Malta#46

No inheritance or gift tax — only 2–5% stamp duty on Maltese real estate and Maltese company shares passing on death, with a family-home exemption.

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Mauritius#47

Mauritius has no inheritance tax, no gift tax and no wealth tax — estates pass entirely untaxed.

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Mexico#48

No estate or gift tax at any level of government — inheritances are exempt income, and family gifts (spouse, ascendants, descendants) are tax-free.

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Monaco#49

0% – 16%

Only Monaco-situated assets are taxed, by kinship: 0% for spouses and the direct line, 8% siblings, 10% nephews, 13% other relatives, 16% unrelated.

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New Zealand#50

Estate duty and gift duty are both abolished — nothing is charged on death or lifetime giving, at any level.

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Norway#51

No inheritance or gift tax since 2014 — but carry-over basis means heirs inherit the capital gains bill, and the wealth tax keeps taxing what they keep.

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Panama#52

Panama abolished inheritance tax decades ago and never taxed gifts — inheritances, legacies and gifts are expressly exempt income.

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Peru#53

Peru has no inheritance, estate or gift tax at any level of government — and no wealth tax either.

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Poland#54

0% – 20%

Immediate family inherits tax-free with a 6-month notification; other relatives pay 3–12% and unrelated heirs up to 20%, each above small allowances.

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Portugal#55

0% / 10%

No inheritance or gift tax; a flat 10% stamp duty applies instead, and spouses, children and parents pay nothing.

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Qatar#56

No inheritance or gift taxes exist — the planning topic is succession law, not tax.

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Romania#57

No inheritance or gift tax — only a 1% transfer charge on inherited real estate when probate drags past 2 years.

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Saudi Arabia#58

No inheritance or gift taxes exist — succession follows Islamic law, and the only property cost is the transaction tax on transfers.

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Singapore#59

No inheritance or gift tax — estate duty was abolished years ago.

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Slovakia#60

Inheritance and gift taxes were abolished in 2004 — nothing is charged on death or on gifts, to anyone.

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Slovenia#61

0% – 39%

Spouses and all direct descendants pay nothing; parents and siblings 5–14%; unrelated heirs up to 39% — each on progressive scales.

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Sweden#62

No inheritance tax, no gift tax, no wealth tax — all abolished; heirs inherit assets with the deceased's cost basis.

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Switzerland#63

0% – ≈50%

No federal tax. Cantons decide: spouses exempt everywhere, children exempt in most cantons; distant heirs can pay 20%–50% depending on canton.

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United Arab Emirates#64

No inheritance or gift tax; the practical issue is succession law, not tax.

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Uruguay#65

No inheritance or gift tax exists — only the property-transfer tax touches estates: 3% for direct-line heirs, 4% for gratuitous transfers of real estate.

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Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.

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