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The amount of inheritance tax and instructions for paying it

Assessment depends on the value of inherited property and whether or not you are the deceased person’s close relative.

The Tax Administration’s decision on inheritance taxation will inform you of the exact amount of tax, including instructions for paying it.

Amount of inheritance tax

Use our calculator to make an estimate of your inheritance tax

In addition to the calculator, the page contains information on tax brackets and schedules relating to inheritance tax.

Inheritance tax decisions – the Tax Administration sends the decision to each inheritor and to the authorised agent

Paying inheritance tax

General instructions for payment, tax instalments, due dates

If you pay the tax after its due date

Advancement of inheritance

When is a gift treated as an advancement of inheritance?

How do gifts affect the assessment of inheritance tax?

Page last updated 4/14/2023