Inheritance tax calculator – how much inheritance tax must be paid?

You can use the inheritance tax calculator to make preliminary calculations of how much inheritance tax you will have to pay. The result is based on the amount you enter. The calculator does not account for all deductions you may be entitled to, such as the right-of-possession deduction. In addition, the calculator cannot calculate late-payment charges for overdue inheritance tax.

If your own portion of the inheritance is less than €20,000, you do not have to pay tax. 

The decedent’s will and the deed of estate inventory determine the inheritance portions each recipient must pay tax on.

Tax brackets

You belong to tax bracket I if you are 

  • the decedent’s spouse or registered partner
  • an inheritor in direct line of descent or ascent (the decedent’s child, grandchild, parent or grandparent)
  • an inheritor to the decedent’s spouse or former spouse in direct line of descent 
  • engaged to the decedent and entitled to support (Code of Inheritance, chapter 8, section 2).

You belong to tax bracket I if you have lived together with the decedent and you meet one of these two conditions:

  • You were previously married to the decedent.
  • You have or have had a child together with the decedent.

Adoptive children and adoptive parents are treated the same as biological relatives in tax assessment.

Tax bracket I

Tax bracket I
Value of inheritance Tax at minimum threshold Tax rate on exceeding portion
20,000–40,000

100

7
40,000–60,000

1,500

10
60,000–200,000

3,500

13

200,000–1,000,000

21,700

16

1,000,000–

149,700

19

Tax bracket II
Value of inheritance Tax at minimum threshold Tax rate on exceeding portion
20,000–40,000 100 19
40,000–60,000 3,900 25
60,000–200,000 8,900 29
200,000–1,000,000 49,500 31
1,000,000 297,500 33

You will receive payment instructions in the inheritance tax decision

The amount of inheritance tax determines the size and due dates of the payment instalments. How instalment amounts and due dates are determined