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Inheritance tax in Netherlands 2026
Dutch inheritance tax turns on closeness: a surviving spouse or partner enjoys an €828,035 allowance and then just 10%–20%; children get €26,230 each at the same rates; anyone unrelated pays 30%–40% with a token €2,769 allowance.
The tax follows the giver, not the assets: if the deceased or donor lived in the Netherlands, worldwide property is in scope — and Dutch nationals stay in the net for 10 years after emigrating.
The business-succession regime is among Europe's most generous: up to 100% exemption on going-concern value to €1,543,500.
At a glance
- top rate
- 40% (unrelated heirs above €158,669)
- entry band
- 10% for spouse and children after allowances
- tax year basis
- Charged on death or gift
- filing deadline
- Inheritance return within 8 months of death in practice
- residency basis
- Residence (and 10-year trailing rule) of the deceased/donor
- regime flag
- Annual gift allowances make lifetime giving the standard planning route
Rates
Inheritance and gift tax (2026)
| Heir | First €158,669 | Above €158,669 |
|---|---|---|
| Spouse, partner, children | 10% | 20% |
| Grandchildren and further descendants | 18% | 36% |
| Everyone else | 30% | 40% |
Main exemptions (2026)
| Recipient | Inheritance exemption (EUR) | Gift exemption (EUR, per year) |
|---|---|---|
| Spouse / registered or long-term partner | 828,035 | — |
| Child | 26,230 | 6,908 (one-off 33,129 at ages 18–40; 69,009 if funding education) |
| Sick or disabled child | 78,671 | — |
| Parent | 62,110 | — |
| Anyone else | 2,769 | 2,769 |
Thresholds & allowances
- Business succession relief100% exempt up to €1,543,500 of going-concern value
Heirs must continue the business at least 5 years; covers qualifying substantial shareholdings too
- Pre-death giftsGifts within 180 days of death count as inheritance
Life insurance proceeds are also pulled in if the deceased funded the premiums
Residency
Residency trigger
Liability keys off the deceased or donor being Dutch-resident — then worldwide assets are taxed whoever and wherever the heirs are. Dutch nationals remain 'deemed resident' for 10 years after leaving; non-nationals for 1 year for gifts.
Non-resident treatment
If the deceased was neither resident nor within the trailing period, Dutch tax simply doesn't apply — even to Dutch assets inherited by Dutch residents. Foreign inheritance tax on foreign property earns a credit; treaties exist with 7 countries including the UK, US and Switzerland.
Notes
- The spouse's €828,035 allowance can shrink by the value of survivor-pension rights — pension-rich widows and widowers get less shelter than the headline suggests.
- Annual gifting is the workhorse: €6,908 per child per year tax-free, plus the one-off €33,129 (or €69,009 for education) between the child's 18th and 40th birthdays.
- There is no Dutch tax on inheriting from someone who lived abroad — a genuinely open door compared with neighbouring countries.
- Gifts received from the same donor within a calendar year are counted together against the allowance.
FAQ
How much can a spouse inherit tax-free in the Netherlands?
€828,035 in 2026, with anything above taxed at just 10% up to €158,669 and 20% beyond — usually far gentler than the headline rates suggest.
Do I pay Dutch tax on an inheritance from abroad?
No — if the deceased was not a Dutch resident (or a Dutch national within 10 years of leaving), there is 0% Dutch inheritance tax, even if you live in the Netherlands and inherit Dutch assets.
Figures: tax year 2026, compiled from public sources. Not tax advice.