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Inheritance tax in Sweden 2026
Sweden abolished inheritance and gift taxes in 2005 (and the wealth tax in 2007): estates and gifts of any size pass at 0%, whoever gives and whoever receives.
The quid pro quo is carry-over basis: heirs and donees inherit the original cost of assets, so the capital gains tax bill survives death and waits for the eventual sale.
At a glance
- top rate
- 0% — no inheritance or gift tax
- entry band
- 0% on gifts of any size
- tax year basis
- Not applicable — no tax event at death
- filing deadline
- Estate inventory filed with the tax agency within months of death (no tax)
- residency basis
- Applies equally to residents and non-residents
- regime flag
- Carry-over basis preserves latent capital gains
Rates
Death and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Inheritances of any size, from anyone, to anyone |
| 0% | — | Lifetime gifts — with the recipient taking over the giver's cost basis |
| 30% / 22% later | Gain since the original purchase | Capital gains tax when inherited assets are eventually sold |
Thresholds & allowances
- Estate inventoryRegistration duty only
The bouppteckning is a legal formality, not a tax
Residency
Residency trigger
With no tax, residence is irrelevant to the transfer itself; what matters is the later capital gains position of whoever sells.
Non-resident treatment
Foreign heirs of Swedish assets owe Sweden nothing at death — though the 10-year rule can still tax a former resident's own later share sales.
Notes
- Sweden scrapped these taxes with broad political consensus after capital flight concerns — proposals to reintroduce them resurface but have not advanced.
- Carry-over basis means gifting shares does not launder away the gain — the recipient inherits the original, often tiny, cost.
- Cross-border families should watch the other country's rules: a Swedish estate can still be taxed by the heir's country of residence.
- Deferred home-sale gains (uppskov) carried by the deceased transfer with the property.
FAQ
Does Sweden have inheritance tax?
No — inheritance and gift taxes were abolished in 2005 and the wealth tax in 2007. Transfers pass at 0%, with heirs taking over the deceased's cost basis for future capital gains.
Is there any tax when inheriting Swedish assets?
Not at death — 0%. Tax appears only when inherited assets are later sold, measured against the original owner's purchase price at the normal 30%/22% rates.
Figures: tax year 2026, compiled from public sources. Not tax advice.