⚠️ This guide was researched and updated in May 2026. Tax laws change frequently. For specific tax advice regarding your jurisdiction, please consult with local tax counsel.
Inheritance Tax Explained: Rates and Thresholds by Country
Comprehensive analysis of inheritance tax systems across 57 countries, including rates, thresholds, exemptions, and recent legislative changes
The Global Abolition Movement
25 countries have no inheritance tax today, with notable abolitions in Nordic countries, financial centres, and major economies
Recent Abolitions
- Czechia2014
- Norway2014
- Austria2008
- Singapore2008
Financial Centres
- SingaporeAbolished2008
- Hong KongAbolished2006
- Switzerland0-50%
- United Arab EmiratesNever implemented
- MaltaAbolished
- CyprusNo tax
Major Economies
- AustraliaAbolished1979
- CanadaCapital gains on death
- IndiaAbolished1985
- ChinaNever implemented
- RussiaAbolished2006
- MexicoNo tax
Nordic & Baltic Region
- SwedenAbolished2004
- NorwayAbolished2014
- Denmark15-36.25%
- Finland8-36%
- EstoniaNever implemented
- LatviaNo tax
- Lithuania5-10%
Inheritance Tax Rates Comparison
Always verify with local tax counsel
| Key Details | ||||
|---|---|---|---|---|
 BelgiumEurope | 3-80% Progressive, varies by region and relationship | ~€16,000 varies by region ≈ 17,000 USD (for comparison) | Yes | Rates vary significantly by region (Brussels, Flanders, Wallonia) Recent: Major reductions planned (Wallonia 2028, Flanders ongoing) |
 FranceEurope | 5-60% Progressive, varies by relationship | €100,000 for children, €15,932 siblings ≈ 107,500 USD (for comparison) | Yes | Unlimited exemption for spouses and civil partners Recent: Thresholds unchanged since 2012 |
 JapanAsia | 10-55% Progressive rates | ¥30 million + ¥6 million per heir ≈ 194,000 USD (for comparison) | Yes | Unlimited or minimum ¥160 million for spouses Recent: Gift lookback extended from 3 to 7 years (January 2024) |
 South KoreaAsia | 10-50% Progressive, 50% top rate | ₩200 million + ₩50 million per heir ≈ 145,000 USD (for comparison) | Yes | Spousal deduction of at least ₩500 million, capped at ₩3 billion Recent: Government proposal to cut the top rate from 50% to 40% was rejected by the National Assembly in December 2024 |
 GermanyEurope | 7-50% Progressive, varies by relationship | €500,000 spouse, €400,000 children ≈ 538,000 USD (for comparison) | Yes | High thresholds for immediate family |
 SwitzerlandEurope | 0-50% Varies by canton and relationship | CHF 300,000-1,000,000 by canton ≈ 332,000-1,107,000 USD (for comparison) | Yes | Exempt in all cantons for spouses Recent: Federal inheritance tax initiative proposed (50% over CHF 50M) |
 LuxembourgEurope | 0-48% Varies by relationship | Varies by relationship ≈ 50,000-100,000 USD (for comparison) | Yes | Complete exemption for spouses |
 GreeceEurope | 1-40% Three categories by relationship | €150,000 Category A, €30,000 Category B ≈ 162,000 USD (for comparison) | Yes | Progressive rates after threshold Recent: New law with larger first residence exemptions |
 NetherlandsEurope | 10-40% Progressive rates | €25,000-€700,000 depending on relationship ≈ 26,900-753,000 USD (for comparison) | Yes | Unlimited spousal exemption Recent: Thresholds indexed for inflation |
 United KingdomEurope | 40% Standard 40% over NRB; 36% with 10%+ charity donation; effective 20% on APR/BPR above £2.5M from 6 April 2026 | NRB £325,000 + RNRB £175,000 (frozen until April 2031); spouse-transferable up to £1M per couple ≈ 638,000 USD (for comparison) | Yes | Unlimited + transferable allowances Recent: Finance Act 2026 caps 100% APR/BPR at £2.5M from 6 April 2026; NRB and RNRB frozen until April 2031 |
 United StatesNorth America | 18-40% Progressive federal rates | Federal exemption per individual (2026, inflation-indexed) ≈ 15 million USD (for comparison) | Yes | Unlimited for US citizen spouses Recent: One Big Beautiful Bill Act (2025) made the elevated exemption permanent from 2026, indexed to inflation |
 SloveniaEurope | 0-39% 0% Class 1, 5-39% other classes | €20,000-€500,000 by relationship ≈ 21,400-535,000 USD (for comparison) | Yes | Full exemption for spouses and direct descendants |
 DenmarkEurope | 15-36.25% 15% close relatives + 25% additional for others | DKK 346,000 in 2025 ≈ 50,200 USD (for comparison) | Yes | Full exemption for spouses Recent: Additional tax for siblings abolished from 2027 |
 FinlandEurope | 8-36% Progressive, depends on relationship and value | €20,000-€60,000 by relationship ≈ 21,400-64,200 USD (for comparison) | No | Partial exemption with preferential rates for spouses Recent: Payment period extended from 2 to 10 years (January 2024) |
 SpainEurope | 7.65-34% National rates; significant regional variations | €15,956 national; higher regional exemptions ≈ 17,232 USD (for comparison) | Yes | Many regions offer 99% relief for family Recent: Several regions extended 99% relief; Madrid 50% sibling relief |
 IrelandEurope | 33% Flat rate (Capital Acquisitions Tax) | €335,000 children, €32,500 siblings ≈ 360,000 USD (for comparison) | Yes | Unlimited spousal exemption |
 ChileSouth America | 1-25% Progressive based on value | CLP 36.7 million for close relatives ≈ 43,000 USD (for comparison) | Yes | Applies to Chilean and foreign assets with personal nexus Recent: Moderate reform bill presented; asset valuation rules updated |
 ArgentinaSouth America | 0-22% 0% federal; 4-22% in Buenos Aires Province only | ARS 200,000 for children/spouses in Buenos Aires ≈ 186 USD (for comparison) | Yes | Only Buenos Aires Province has inheritance tax Recent: Wealth tax modifications (Law 27,743), new tax amnesty regime |
 South AfricaAfrica | 20% Flat rate on estate | R3.5 million ≈ 189,000 USD (for comparison) | Yes | Unlimited spousal exemption |
 TaiwanAsia | 10-20% Progressive rates | NT$13.3 million ≈ 409,000 USD (for comparison) | Yes | Spousal deduction of about NT$5.5 million (inflation-adjusted) Recent: Exemption and deduction amounts adjusted for inflation |
 PolandEurope | 3-20% Three tax groups by relationship | PLN 36,120 for close family ≈ 8,200 USD (for comparison) | Yes | Full exemption for close family Recent: Eliminated 2% PCC tax on first apartment purchases |
 HungaryEurope | 0-18% 18% general, 9% residential property, 0% direct relatives | HUF 300,000 for movable property ≈ 800 USD (for comparison) | Yes | Full exemption for direct relatives |
 ThailandAsia | 5-10% Flat rates by relationship | ฿100 million ≈ 2.74 million USD (for comparison) | Yes | Complete spousal exemption Recent: System stable since 2016 implementation |
 VietnamAsia | 10% Flat rate | ₫10 million ≈ 400 USD (for comparison) | Yes | Full exemption for spouses and direct relatives Recent: System stable with family exemptions |
 LithuaniaEurope | 5-10% 5% up to €150,000, 10% above | €3,000 general; exempt for close family ≈ 3,240 USD (for comparison) | Yes | Complete exemption for close family |
 PortugalEurope | 10% Flat stamp duty | Complete exemption for spouses, children, parents | Yes | Only applies to non-exempt beneficiaries Recent: NHR regime ended 1 January 2024 |
 TürkiyeEurope/Asia | 1-10% Progressive rates | TRY 1.61 million ≈ 45,000 USD (for comparison) | Yes | Threshold doubles for surviving spouse with no descendants Recent: Updated exemption amounts and electronic invoice requirements |
 ItalyEurope | 4-8% 4% spouses/children, 6% siblings and relatives to 4th degree, 8% others | €1,000,000 spouses/children, €100,000 siblings ≈ 1,080,000 USD (for comparison) | Yes | Very high thresholds for immediate family; gift and inheritance allowances now apply separately Recent: Legislative Decree 139/2024 (in force 1 January 2025) separated gift and inheritance thresholds — each applies its own €1,000,000 allowance per qualifying beneficiary — and codified the taxation of trusts |
 BrazilSouth America | 2-8% Varies by state | R$20,000-R$40,000 depending on state ≈ 3,700-7,400 USD (for comparison) | Yes | State-level tax with significant variations Recent: National guidelines proposed (PLP 108/2024 pending) |
 BulgariaEurope | 0-6.6% 0% for direct line heirs, 0.4-6.6% for others | BGN 250,000 for non-direct line heirs ≈ 138,550 USD (for comparison) | Yes | Direct descendants pay no tax |
 PhilippinesAsia | 6% Flat rate under TRAIN Law | ₱5 million standard deduction ≈ 85,000 USD (for comparison) | No | No specific spousal exemption beyond standard deduction Recent: Estate Tax Amnesty expired 14 June 2025; standard 6% rate now applies |
 CroatiaEurope | 4% Maximum 4% rate | €6,700 for movable property ≈ 7,236 USD (for comparison) | Yes | Complete exemption for close relatives |
Thresholds are shown in each country's local currency. USD equivalents (≈) are approximate, provided only for cross-country comparison, and were last reviewed in May 2026.
When more than one country taxes the same estate
A comparison table answers what a country charges. It does not answer which country charges a particular estate, which is a separate question. A country may reach an estate because of where the person lived, where the assets are situated, their nationality, or where the people inheriting live, so an estate with assets or connections in more than one country may fall within more than one set of rules at the same time.
The United Kingdom is a current example of how that connecting factor can move. It decides whose worldwide estate is within inheritance tax by long-term residence rather than domicile from 6 April 2025, so someone who has lived in the UK for many years may be within scope on assets held anywhere, while someone who has not may be within scope only on UK-situated assets. Our UK Inheritance Tax and Long-Term Residence guide explains that test in more detail.
Where two countries tax the same assets, relief for tax paid abroad may be available. The UK has a small number of estate and inheritance tax double taxation conventions, given effect by section 158 of the Inheritance Tax Act 1984, and where no convention applies it may give unilateral relief for foreign tax charged on foreign assets under section 159 of the same Act. Other countries have their own conventions and their own relief rules. Whether any of this reaches a particular estate depends entirely on its facts, so this is general information and not advice about your own position. Consult a qualified tax adviser or legal professional in each country concerned.
Plan Your Estate with Confidence
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Related Resources
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UK Pensions and Inheritance Tax
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