How inheritance tax works in Estonia
Estonia does not levy a standalone inheritance tax or estate tax. Assets passing to heirs are not charged a special Estonian death tax simply because ownership changes on death.
{ "The planning issue is usually legal, not tax": "wills, heirs, bank account access, company share transfers, property registration and the probate process still need to be handled cleanly." }
Gifts are generally not taxed at the recipient level, but gifts and donations made by Estonian companies can trigger company-level income tax at 22/78, so business-owned transfers need careful review.
Tax rates at a glance
- Inheritance tax
- 0%Zero
- Estate tax
- 0%
- Gift tax
- 0%
- Probate tax
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesInvestorsExpatsRemote foundersEstate planners
Watch out for
- No inheritance tax does not remove the need for a will, especially if you hold Estonian bank accounts, real estate or company shares.
- Foreign heirs may still face tax or reporting obligations in their own country even if Estonia does not charge inheritance tax.
- If a company is involved, corporate distributions before or after death can still trigger Estonia’s 22/78 company-level tax.
Frequently asked questions
Does Estonia have inheritance tax?
No. Estonia does not levy a standalone inheritance tax or estate tax.
Does Estonia have gift tax?
Not for ordinary personal gifts received by individuals. Gifts and donations made by companies can still be taxable at the company level.
Do I still need succession planning in Estonia?
Yes. The absence of inheritance tax does not solve practical issues like wills, bank access, company share transfers or foreign tax rules.