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Inheritance tax in Finland 2026
Finland taxes each heir's share: nothing below €30,000, then close family (spouse, children, grandchildren, parents) climbs from 7% to 19% above €1 million, while everyone else pays 19%–33%.
The surviving spouse deducts an extra €90,000 and minor children €60,000 before the scale starts.
Gifts run on parallel tables (8%–17% close family) with a €7,500 threshold, and gifts within 3 years of death fold back into the estate.
At a glance
- top rate
- 33% (non-family above €1 million); 19% for close family
- entry band
- 0% below €30,000 per heir
- tax year basis
- At death / on the gift; 3-year accumulation
- filing deadline
- Estate inventory within 3 months of death
- residency basis
- Worldwide if deceased or heir was Finnish-resident; Finnish property always
- regime flag
- Household effects exempt to €7,500
Rates
Inheritance tax — close family (Category I, 2026)
| Taxable share (EUR) | Rate on this band | Note |
|---|---|---|
| 30,000 – 40,000 | 7% | Below €30,000: no tax |
| 40,000 – 60,000 | 10% | |
| 60,000 – 200,000 | 13% | |
| 200,000 – 1,000,000 | 16% | |
| Over 1,000,000 | 19% | Category II (others): 19% – 33% |
Marginal rates apply within each band.
Gift tax — close family (Category I, 2026)
| Taxable gift (EUR) | Rate on this band | Note |
|---|---|---|
| 7,500 – 25,000 | 8% | Below €7,500 (per donor per 3 years): no tax |
| 25,000 – 55,000 | 10% | |
| 55,000 – 200,000 | 12% | |
| 200,000 – 1,000,000 | 15% | |
| Over 1,000,000 | 17% | Category II: 19% – 33% |
Marginal rates apply within each band.
Thresholds & allowances
- Spouse deduction€90,000 (includes qualifying cohabiting partners)
Plus the general €30,000 threshold
- Minor-child deduction€60,000 for direct heirs under 18
When the child is the closest heir
- Household effectsExempt to €7,500
Raised from €4,000 in 2026; maintenance/education gifts also exempt
Residency
Residency trigger
Worldwide assets are taxed when the deceased/donor or the heir/donee lived in Finland; Finnish real estate (and companies over 50% Finnish property) is taxed regardless.
Non-resident treatment
Wholly foreign transfers between non-residents escape except for Finnish property. Foreign tax on foreign assets is credited; treaties exist with the Nordic countries, France, the Netherlands, Switzerland and the US.
Notes
- Gifts from the same donor accumulate over 3 years against the €7,500 threshold — steady giving needs a calendar.
- Generational business and farm transfers enjoy substantial valuation relief when heirs continue the activity.
- Cohabiting partners qualify for Category I and the spouse deduction only with a common child or prior marriage — otherwise they fall into the expensive Category II.
- Payment can be spread up to 10 years for business-succession cases.
FAQ
How much inheritance tax do children pay in Finland?
Nothing on the first €30,000 (plus €60,000 more for minors), then 7% rising to 19% above €1 million per heir.
How much can I gift tax-free in Finland?
€7,499 per recipient per 3-year period (2026) — gifts from the same donor within 3 years accumulate. Above that, close family pays 8%–17%.
Figures: tax year 2026, compiled from public sources. Not tax advice.