Countries with no inheritance tax

• Andorra0%

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

• Argentina0% (federal)

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

• Australia0%

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

• Austria0%

  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.

• Bahrain0%

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

• Belize0%

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

• Bulgaria0% – 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.

• Canada0% (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%.

• Costa Rica0%

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

• Croatia0% / 4%

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

• Cyprus0%

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

• Czech Republic0%

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

• Denmark0% / 15% / 36.25%

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

• El Salvador0%

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

• Estonia0%

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

• France0% / 5% – 45%

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

• Georgia0% / 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.

• Hong Kong0%

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

• Hungary0% / 9% / 18%

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

• Indonesia0%

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

• Latvia0%

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

• Lithuania0% / 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.

• Luxembourg0% – 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.

• Malaysia0%

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

• Malta0%

  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.

• Mauritius0%

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

• Mexico0%

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

• Monaco0% – 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.

• New Zealand0%

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

• Norway0%

  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.

• Panama0%

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

• Peru0%

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

• Poland0% – 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.

• Portugal0% / 10%

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

• Qatar0%

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

• Romania0%

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

• Saudi Arabia0%

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

• Singapore0%

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

• Slovakia0%

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

• Slovenia0% – 39%

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

• Sweden0%

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

• Switzerland0% – ≈50%

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

• United Arab Emirates0%

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

• Uruguay0%

  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.

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