Inheritance tax by country

How this table is built

Families and founders planning cross-border estates search inheritance tax by country when choosing residency or holding structures. A 0% inheritance headline is common in our set, but situs rules for local property can still create tax.

This hub aggregates inheritance-tax page headlines and a secondary gift/estate field when present. Use it to shortlist, then read each profile for thresholds and heir classes.

Not legal or tax advice — succession law is jurisdiction-specific.

How to read the columns

• Headline inheritance tax is the main inheritance/estate figure from the country page.
• Secondary column prefers gift tax or estate tax when stored separately.
• 0% often still leaves probate, land transfer, or forced-heirship rules outside tax.
• For lifetime gifts, gift-tax rules may differ from death transfers.

Important caveats

• Real estate in a high-tax country can stay taxable by situs even if you live elsewhere.
• Gift tax timing rules can catch lifetime transfers.
• Citizenship-based or long-term residence regimes (where relevant) can extend estate exposure.

Coverage: 91 countries in this table · 62 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Related tax-rate tables

• Income tax rates by countryPersonal income tax headlines and top rates across our country set.
• Corporate tax rates by countryStandard company tax rates, SME bands, and free-zone notes.
• Capital gains tax by countryCGT treatment for investments, with share and crypto fields when available.
• Dividend tax by countryShareholder-level dividend tax and withholding headlines.
• Wealth tax by countryNet wealth / net worth tax — mostly 0% in our set, with clear exceptions.
• VAT and sales tax by countryStandard VAT, GST, and sales-tax rates with reduced bands and thresholds.
• Crypto tax by countryInvestor gains and trading treatment for digital assets.

Frequently asked questions