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 on any assets you receive as inheritance or through a will. The result is based on the amount you enter. The calculator does not take into account all the deductions you may be entitled to, such as the right-of-possession deduction. Further, you cannot use the calculator to calculate late-payment charges for overdue inheritance tax.
If your portion of the inheritance is less than €30,000 (up until 31 December 2025, less than €20,000), you do not have to pay tax. If the inheritance is valued at €30,000 or more, however, you must pay inheritance tax on the full value.
The deed of estate inventory and the decedent’s will, if any, determine the inheritance portions on which the inheritors pay tax.
Example: The estate is valued at €150,000. There are 3 inheritors, and each inherits ⅓ of the estate. Each inheritor enters the value of their portion of the inheritance into the calculator, i.e. €50,000.
Tax brackets and inheritance tax tables
Inheritors are assigned to one of two tax brackets based on their family relationship with the decedent. In tax bracket 1, the tax is lower.
Note that even though an inheritance valued at less than €30,000 is exempt from tax, the tax-exempt portion of €29,999 is not subtracted from the value when inheritance tax is calculated. The amount has already been taken into account in the inheritance tax table. In other words, use the full value of your inheritance portion when you calculate inheritance tax.
You are in tax bracket 1 if you are
- the decedent’s wife, husband 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 (chapter 8, section 2 of the Code of Inheritance).
You are in tax bracket 1 if you are the decedent’s civil partner and you meet one of the following 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 in the same way as biological family members in tax assessment.
Inheritance tax table as of 1 January 2026
| Value of inheritance | Tax at minimum threshold | Tax rate for the exceeding portion |
|---|---|---|
| 30,000–40,000 |
100 |
7 |
| 40,000–60,000 |
800 |
10 |
| 60,000–200,000 |
2,800 |
13 |
|
200,000–1,000,000 |
21,000 |
16 |
|
1,000,000– |
149,000 |
19 |
Example: You inherit €45,000 from you mother, who died on 2 January 2026. The tax on €40,000 is €800. The tax on the amount exceeding €40,000 – here €5,000 – is 10%, i.e. €500. You must pay a total of €1,300 in inheritance tax.
Inheritance tax table until 31 December 2025
| Value of inheritance | Tax at minimum threshold | Tax rate for the 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 |
Example: You inherit €30,000 from you mother, who died on 30 December 2025. The tax on €20,000 is €100. The tax on the amount exceeding €20,000 – here €10,000 – is 7%, i.e. €700. You must pay a total of €800 in inheritance tax.
Tax bracket 2 includes other than nearest relatives and persons who are not family.
- You are in tax bracket 2 if:
- the decedent was your brother or sister.
- the decedent was your uncle or aunt.
- the decedent was your cousin.
- the decedent was your friend or other non-family member.
Inheritance tax table as of 1 January 2026
| Value of inheritance | Tax at minimum threshold | Tax rate on exceeding portion |
|---|---|---|
| 30,000–40,000 | 100 | 19 |
| 40,000–60,000 | 2,000 | 25 |
| 60,000–200,000 | 7,000 | 29 |
| 200,000–1,000,000 | 47,600 | 31 |
| 1,000,000 | 295,600 | 33 |
Example: You inherit €35,000 from your uncle on 5 February 2026. The tax on €30,000 is €100. The tax on the amount exceeding €30,000 – here €5,000 – is 19%, i.e. €950. You must pay a total of €1,050 in inheritance tax.
Inheritance tax table until 31 December 2025
| 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 |
Example: You inherit €30,000 from your deceased uncle. The tax on €20,000 amounts to €100. For the part going over €20,000 – in other words, for €10,000 – the tax percentage is 19%, resulting in €1,900 of tax. As a result, the inheritance tax you must pay is €2,000.
Deduction based on the right of possession
Read more about valuation of possession rights in inheritance taxation
Change-of-generation tax relief
Even if the inheritor is under 18, they can claim the change-of-generation tax relief relating to business operations on certain conditions.
You can find the payment instructions in the inheritance tax decision
The amount of inheritance tax determines the size and due dates of the payment instalments.