How inheritance tax works in Netherlands
Dutch inheritance tax (erfbelasting) is paid by the beneficiary and depends on both the relationship to the deceased and the size of the taxable acquisition after exemptions.
In 2026, partners have a large exemption of EUR 828,035. Children and grandchildren have much smaller exemptions around EUR 26,230. Other heirs often get only a minimal exemption.
After the exemption, partners and children generally pay 10% up to a threshold around EUR 158,669 and 20% above it. Grandchildren often face 18% / 36%, while other beneficiaries can face 30% / 40%. Gift tax uses a related framework.
Tax rates at a glance
- Partners and children
- 10% / 20%Common
- Grandchildren
- 18% / 36%
- Other beneficiaries
- 30% / 40%
- Higher-rate threshold
- About EUR 158,669
- Partner exemption
- EUR 828,035
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesExpatsBusiness ownersProperty ownersEstate planners
Watch out for
- Partner relief is generous, but unmarried or informal relationships need to meet the statutory partner tests.
- Business succession relief can reduce tax on qualifying enterprises, but the conditions are technical.
- Cross-border estates may create Dutch tax on Dutch assets or through residence connections even when another country also taxes the estate.
- Gift tax planning and inheritance tax planning are linked; lifetime gifts can use annual exemptions but still need recording.
Frequently asked questions
Does the Netherlands have inheritance tax?
Yes. Beneficiaries pay inheritance tax at rates that depend on their relationship to the deceased and the size of the taxable inheritance.
How much can a partner inherit tax-free?
In 2026 the partner exemption is EUR 828,035, after which partner rates of 10% and 20% can apply.
What do children pay?
Children have a much smaller exemption than partners and then generally pay 10% or 20% on the taxable excess.