Best countries to leave an inheritance

#	Country	Composite %	Inheritance tax
1	Andorra	0.0%	0%
2	Argentina	0.0%	0% (federal)
3	Australia	0.0%	0%
4	Austria	0.0%	0%
5	Bahrain	0.0%	0%
6	Belize	0.0%	0%
7	Bulgaria	0.0%	0% – 6.6%
8	Canada	0.0%	0% (deemed disposition instead)
9	Costa Rica	0.0%	0%
10	Croatia	0.0%	0% / 4%
11	Cyprus	0.0%	0%
12	Czech Republic	0.0%	0%
13	Denmark	0.0%	0% / 15% / 36.25%
14	El Salvador	0.0%	0%
15	Estonia	0.0%	0%
16	France	0.0%	0% / 5% – 45%
17	Georgia	0.0%	0% / 20%
18	Hong Kong	0.0%	0%
19	Hungary	0.0%	0% / 9% / 18%
20	Indonesia	0.0%	0%
21	Latvia	0.0%	0%
22	Lithuania	0.0%	0% / 5% / 10%
23	Luxembourg	0.0%	0% – 48%
24	Malaysia	0.0%	0%
25	Malta	0.0%	0%
26	Mauritius	0.0%	0%
27	Mexico	0.0%	0%
28	Monaco	0.0%	0% – 16%
29	New Zealand	0.0%	0%
30	Norway	0.0%	0%
31	Panama	0.0%	0%
32	Peru	0.0%	0%
33	Poland	0.0%	0% – 20%
34	Portugal	0.0%	0% / 10%
35	Qatar	0.0%	0%
36	Romania	0.0%	0%
37	Saudi Arabia	0.0%	0%
38	Singapore	0.0%	0%
39	Slovakia	0.0%	0%
40	Slovenia	0.0%	0% – 39%
41	Sweden	0.0%	0%
42	Switzerland	0.0%	0% – ≈50%
43	United Arab Emirates	0.0%	0%
44	Uruguay	0.0%	0%
45	Chile	1.0%	1% – 35%
46	Greece	1.0%	1% – 10% close family
47	Turkey	1.0%	1% – 10% (gifts 10-30%)
48	Belgium	3.0%	3% – 80%
49	Montenegro	3.0%	3% – 6%
50	Italy	4.0%	4% – 8%
51	Thailand	5.0%	5% / 10%
52	Philippines	6.0%	6%
53	Finland	7.0%	7% – 33%
54	Spain	7.7%	7.65% – 34%
55	Netherlands	10.0%	10% – 40%
56	Vietnam	10.0%	10%
57	Colombia	15.0%	15%
58	South Africa	20.0%	20% / 25%
59	Ireland	33.0%	33%
60	Ecuador	35.0%	35%
61	United Kingdom	40.0%	40%
62	United States	40.0%	40% above $15M
63	Germany	50.0%	7–50%
64	South Korea	50.0%	50%
65	Japan	55.0%	55%

Composite = sum of headline rates across the included tax types. Ranges are counted at their lower bound; cells with no numeric rate contribute 0.

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