{"dataset":"inheritance-tax-2026","description":"Comparative inheritance and estate tax across 24 popular relocation destinations.","methodology":"One record per country: tax model (estate / beneficiary / none), spouse + direct-descendant treatment, top distant-heir rate, and non-resident basis (worldwide vs situs). Confidence-tagged.","license":"CC BY 4.0","source":"https://getwherenext.com/data/inheritance-tax-2026","updated":"2026-05-27","disclaimer":"Directional comparison only — not legal or tax advice. Confirm with a cross-border estate-planning advisor.","countries":[{"countryCode":"MT","countryName":"Malta","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance, estate or gift tax.","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance tax; a 5% stamp duty applies on the transfer of Maltese immovable property and marketable securities.","headline":"No inheritance/estate/gift tax; only a 5% stamp duty on inherited Maltese property.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Commissioner for Revenue (Malta)"],"lastVerified":"2026-05-27"},{"countryCode":"CY","countryName":"Cyprus","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance tax (abolished in 2000).","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance or estate tax on Cypriot assets.","headline":"No inheritance or estate tax — abolished in 2000.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Cyprus Tax Department"],"lastVerified":"2026-05-27"},{"countryCode":"SE","countryName":"Sweden","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance or gift tax (abolished 2004/2005).","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance, estate or gift tax.","headline":"No inheritance, estate or gift tax — abolished in 2004/2005.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Skatteverket (Swedish Tax Agency)"],"lastVerified":"2026-05-27"},{"countryCode":"AE","countryName":"United Arab Emirates","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance or estate tax; succession follows Sharia by default or a registered will.","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance or estate tax.","headline":"No inheritance or estate tax; register a will (DIFC/ADGM) to override default Sharia succession.","expatFlag":"No tax, but without a registered will, assets are distributed under Sharia rules — expats should plan succession explicitly.","confidence":"high","sources":["PwC Worldwide Tax Summaries","UAE Federal Tax Authority","DIFC Wills Service"],"lastVerified":"2026-05-27"},{"countryCode":"SG","countryName":"Singapore","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"Estate duty abolished for deaths on or after 15 February 2008.","directDescendantTopRatePct":null,"directDescendantNote":"No estate duty.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No estate or inheritance tax.","headline":"No estate or inheritance tax — estate duty abolished in 2008.","confidence":"high","sources":["PwC Worldwide Tax Summaries","IRAS (Inland Revenue Authority of Singapore)"],"lastVerified":"2026-05-27"},{"countryCode":"MY","countryName":"Malaysia","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance or estate tax (estate duty abolished in 1991).","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance or estate tax.","headline":"No inheritance or estate tax — estate duty abolished in 1991.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Lembaga Hasil Dalam Negeri (Malaysian tax authority)"],"lastVerified":"2026-05-27"},{"countryCode":"MX","countryName":"Mexico","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No federal inheritance tax; inheritances are generally income-tax-exempt for Mexican residents (subject to reporting).","directDescendantTopRatePct":null,"directDescendantNote":"No federal inheritance tax (reporting obligations apply).","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No federal inheritance tax. A 2025 federal bill proposing tax on inheritances above 15M pesos has been submitted but is not enacted.","headline":"No federal inheritance tax (inheritances generally income-tax-exempt); watch a pending 2025 reform proposal.","confidence":"medium","sources":["PwC Worldwide Tax Summaries","SAT (Servicio de Administración Tributaria)","2025 reform bill (Garrigues)"],"lastVerified":"2026-05-27"},{"countryCode":"PA","countryName":"Panama","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance, estate or gift tax (territorial system).","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance or estate tax; a 2% property-transfer tax applies on real-estate transfers.","headline":"No inheritance, estate or gift tax — a popular feature of Panama's territorial system.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Dirección General de Ingresos (Panama)"],"lastVerified":"2026-05-27"},{"countryCode":"CR","countryName":"Costa Rica","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance or gift tax.","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No inheritance tax; a ~1.5% property-transfer tax and a small annual property tax apply to real estate.","headline":"No inheritance or estate tax; only modest property-transfer and annual property taxes.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Ministerio de Hacienda (Costa Rica)"],"lastVerified":"2026-05-27"},{"countryCode":"AU","countryName":"Australia","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No inheritance or estate tax (abolished 1979).","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax, but inherited assets carry the deceased's cost base for CGT.","unrelatedTopRatePct":null,"nonResidentBasis":"situs","nonResidentNote":"No inheritance tax, but capital gains tax can apply when inherited assets are later sold — and foreign-resident heirs may lose the main-residence CGT exemption.","headline":"No inheritance tax, but watch capital gains tax on later sale — foreign-resident heirs lose the home exemption.","expatFlag":"Inheriting then selling Australian property as a foreign resident can trigger CGT with no main-residence relief.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Australian Taxation Office (ATO)"],"lastVerified":"2026-05-27"},{"countryCode":"CA","countryName":"Canada","hasInheritanceTax":false,"model":"deemed_disposition","spouse":"exempt","spouseNote":"No inheritance/estate tax; assets passing to a spouse can defer the deemed-disposition gain (spousal rollover).","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax, but the estate pays capital gains on a 'deemed disposition' of assets on the final return.","unrelatedTopRatePct":null,"nonResidentBasis":"situs","nonResidentNote":"No inheritance tax; deemed-disposition capital gains are settled on the deceased's final return; Canadian real property of non-residents is in scope.","headline":"No estate or inheritance tax — instead, death triggers a 'deemed disposition' and capital gains on the final tax return.","expatFlag":"It's not an inheritance tax, but the deemed-disposition capital-gains bill at death can be substantial.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Canada Revenue Agency (CRA)"],"lastVerified":"2026-05-27"},{"countryCode":"NZ","countryName":"New Zealand","hasInheritanceTax":false,"model":"none","spouse":"n/a","spouseNote":"No estate, inheritance or gift tax.","directDescendantTopRatePct":null,"directDescendantNote":"No inheritance tax.","unrelatedTopRatePct":null,"nonResidentBasis":"none","nonResidentNote":"No estate, inheritance or gift tax (estate duty abolished 1992, gift duty 2011).","headline":"No estate, inheritance or gift tax — and no general capital gains tax either.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Inland Revenue (New Zealand)"],"lastVerified":"2026-05-27"},{"countryCode":"PT","countryName":"Portugal","hasInheritanceTax":false,"model":"stamp_duty","spouse":"exempt","spouseNote":"Spouses, descendants and ascendants are exempt from the stamp duty.","directDescendantTopRatePct":null,"directDescendantNote":"Direct heirs (spouse, children, parents) pay nothing.","unrelatedTopRatePct":10,"nonResidentBasis":"situs","nonResidentNote":"The 10% stamp duty (Imposto do Selo) applies only to Portuguese-situated assets, regardless of where heirs live.","headline":"No inheritance tax. Close family inherit tax-free; other heirs pay a flat 10% stamp duty on Portuguese assets.","expatFlag":"A favourite for retirees: spouse and children inherit Portuguese assets with zero tax.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Portugal Imposto do Selo (stamp duty) guidance"],"lastVerified":"2026-05-27"},{"countryCode":"IT","countryName":"Italy","hasInheritanceTax":true,"model":"inheritance","spouse":"exempt","spouseNote":"Spouses share a €1,000,000 tax-free allowance, then 4% on the excess.","directDescendantTopRatePct":4,"directDescendantNote":"€1,000,000 allowance per child, then a flat 4% — among the most generous regimes in Europe.","unrelatedTopRatePct":8,"nonResidentBasis":"mixed","nonResidentNote":"If the deceased was Italian-resident, worldwide assets are taxed; otherwise only Italian-situs assets.","headline":"Low beneficiary-based tax: €1M allowance + 4% for spouse/children, 6% for siblings, 8% for everyone else.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Agenzia delle Entrate"],"lastVerified":"2026-05-27"},{"countryCode":"TH","countryName":"Thailand","hasInheritanceTax":true,"model":"estate","spouse":"exempt","spouseNote":"A surviving spouse is fully exempt from inheritance tax.","directDescendantTopRatePct":5,"directDescendantNote":"Only the amount inherited above THB 100M (~US$2.9M) is taxed: 5% for ascendants/descendants.","unrelatedTopRatePct":10,"nonResidentBasis":"mixed","nonResidentNote":"Applies to Thai-situs assets for foreigners; Thai nationals and residents are taxed on worldwide inherited assets above the threshold.","headline":"Inheritance tax only above a THB 100M (~$2.9M) threshold: 5% for family, 10% otherwise; spouse exempt.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Thai Revenue Department (Inheritance Tax Act 2015)"],"lastVerified":"2026-05-27"},{"countryCode":"IE","countryName":"Ireland","hasInheritanceTax":true,"model":"inheritance","spouse":"exempt","spouseNote":"Transfers to a spouse/civil partner are fully exempt.","directDescendantTopRatePct":33,"directDescendantNote":"Capital Acquisitions Tax: ~€400,000 lifetime threshold for a child, then a flat 33%.","unrelatedTopRatePct":33,"nonResidentBasis":"mixed","nonResidentNote":"CAT applies to Irish-situs assets, and also where either the disponer or the beneficiary is Irish-resident.","headline":"Capital Acquisitions Tax: flat 33% above relationship thresholds (≈€400k for a child); spouses exempt.","confidence":"high","sources":["PwC Worldwide Tax Summaries","Irish Revenue (CAT)"],"lastVerified":"2026-05-27"},{"countryCode":"ES","countryName":"Spain","hasInheritanceTax":true,"model":"inheritance","spouse":"partial","spouseNote":"No automatic spouse exemption at state level, but most regions grant close relatives (including spouses) large reductions or ~99% rebates.","directDescendantTopRatePct":34,"directDescendantNote":"State scale runs ~7.65%–34%, but regions like Madrid and Andalucía rebate ~99% for close family — effective bills can be near zero.","unrelatedTopRatePct":34,"nonResidentBasis":"situs","nonResidentNote":"Non-residents are taxed on Spanish-situs assets and (post-2018 ECJ ruling) may apply the relevant region's rules rather than the harsher state scale.","headline":"Beneficiary-based inheritance tax that varies ENORMOUSLY by region — from ~99% rebated to among Europe's highest.","expatFlag":"Location is the whole game: regional rebates can take close-family bills near zero, while multiplier coefficients (up to 2.4×) can push a distant, wealthy heir's effective rate toward ~82%.","confidence":"medium","sources":["PwC Worldwide Tax Summaries","Agencia Tributaria","Regional (Comunidad Autónoma) inheritance rules"],"lastVerified":"2026-05-27"},{"countryCode":"US","countryName":"United States","hasInheritanceTax":true,"model":"estate","spouse":"partial","spouseNote":"Unlimited marital deduction only if the surviving spouse is a US citizen; otherwise a QDOT trust is needed to defer the tax.","directDescendantTopRatePct":40,"directDescendantNote":"US citizens/domiciliaries: ~$13.99M lifetime estate & gift exemption (2025), then up to 40%. Heirs are not separately taxed (no federal inheritance tax).","unrelatedTopRatePct":40,"nonResidentBasis":"situs","nonResidentNote":"Non-resident non-citizens are taxed only on US-situs assets, but the exemption collapses to just $60,000.","headline":"Federal ESTATE tax up to 40%; no federal inheritance tax. Huge exemption for citizens, tiny one for foreign owners.","expatFlag":"Non-US persons owning US real estate or US stocks face up to 40% US estate tax on anything above $60,000 of US-situs assets — a common, overlooked trap.","confidence":"high","sources":["PwC Worldwide Tax Summaries","IRS (Form 706 / 706-NA)","US-situs estate tax guidance"],"lastVerified":"2026-05-27"},{"countryCode":"GB","countryName":"United Kingdom","hasInheritanceTax":true,"model":"estate","spouse":"exempt","spouseNote":"Transfers between spouses/civil partners are exempt; an unused nil-rate band is transferable to the survivor.","directDescendantTopRatePct":40,"directDescendantNote":"40% above the £325,000 nil-rate band, plus up to £175,000 residence nil-rate band when a home passes to direct descendants (≈£500k combined).","unrelatedTopRatePct":40,"nonResidentBasis":"mixed","nonResidentNote":"From April 2025 the test is residence-based: 'long-term residents' (UK-resident 10 of the last 20 years) are taxed on worldwide assets; others on UK-situs assets only.","headline":"40% inheritance tax above a ~£325k–£500k band; spouses exempt. 2025 reform replaced domicile with a residence test.","expatFlag":"April 2025 reform: once you've been UK-resident 10 of the last 20 years, your WORLDWIDE estate is in scope — and it lingers after you leave.","confidence":"high","sources":["PwC Worldwide Tax Summaries","HMRC / gov.uk inheritance tax","UK 2025 IHT residence-based reform"],"lastVerified":"2026-05-27"},{"countryCode":"GR","countryName":"Greece","hasInheritanceTax":true,"model":"inheritance","spouse":"partial","spouseNote":"Spouses and close relatives (Category A) get a large tax-free band; a spouse of 5+ years has additional relief.","directDescendantTopRatePct":10,"directDescendantNote":"Category A (spouse, children, parents): tax-free up to ~€150,000, then progressive 1%–10%.","unrelatedTopRatePct":40,"nonResidentBasis":"situs","nonResidentNote":"Assets located in Greece are taxed; close-relative bands still apply.","headline":"Beneficiary-based: close family capped at 10%, but unrelated heirs face up to 40%.","confidence":"medium","sources":["PwC Worldwide Tax Summaries","KPMG Greece tax guide","AADE (Greek tax authority)"],"lastVerified":"2026-05-27"},{"countryCode":"NL","countryName":"Netherlands","hasInheritanceTax":true,"model":"inheritance","spouse":"partial","spouseNote":"Partner exemption of roughly €800,000 (2026); excess taxed at 10%–20%.","directDescendantTopRatePct":20,"directDescendantNote":"~€26,000 child allowance, then 10% up to ~€152k and 20% above.","unrelatedTopRatePct":40,"nonResidentBasis":"none","nonResidentNote":"Generally only applies if the deceased was a Dutch resident (a 10-year reach-back applies to Dutch nationals); non-residents' estates are largely out of scope.","headline":"Beneficiary-based: partners/children 10%–20%, others up to 40%; non-resident estates mostly exempt.","confidence":"medium","sources":["PwC Worldwide Tax Summaries","Belastingdienst (Dutch tax authority)"],"lastVerified":"2026-05-27"},{"countryCode":"DE","countryName":"Germany","hasInheritanceTax":true,"model":"inheritance","spouse":"partial","spouseNote":"€500,000 spouse allowance, then progressive rates.","directDescendantTopRatePct":30,"directDescendantNote":"€400,000 allowance per child; rates 7%–30% within Class I (close family) depending on the amount.","unrelatedTopRatePct":50,"nonResidentBasis":"mixed","nonResidentNote":"German-situs assets are taxed for non-residents; worldwide assets if either the deceased or the heir is German-resident.","headline":"Beneficiary-based with generous family allowances (€400k–€500k); distant heirs face up to 50%.","confidence":"high","sources":["PwC Worldwide Tax Summaries","German Erbschaftsteuer (inheritance tax) guidance"],"lastVerified":"2026-05-27"},{"countryCode":"CH","countryName":"Switzerland","hasInheritanceTax":true,"model":"inheritance","spouse":"exempt","spouseNote":"Spouses are exempt in every canton; the tax is levied cantonally, not federally.","directDescendantTopRatePct":26,"directDescendantNote":"Direct descendants are exempt in most cantons; a few still tax them (rates vary by canton, e.g. up to ~26% in some).","unrelatedTopRatePct":50,"nonResidentBasis":"situs","nonResidentNote":"Swiss real estate is taxed where it is located (by the canton); rules and rates differ canton to canton.","headline":"Cantonal, not federal: spouses (and usually children) exempt, but unrelated heirs can face up to ~50% in some cantons.","expatFlag":"There is no national rate — the canton of residence (or of the property) decides everything.","confidence":"medium","sources":["PwC Worldwide Tax Summaries","Cantonal tax administrations (Switzerland)"],"lastVerified":"2026-05-27"},{"countryCode":"FR","countryName":"France","hasInheritanceTax":true,"model":"inheritance","spouse":"exempt","spouseNote":"Spouses and PACS partners have been fully exempt since 2007.","directDescendantTopRatePct":45,"directDescendantNote":"€100,000 allowance per child, then progressive 5%–45%.","unrelatedTopRatePct":60,"nonResidentBasis":"mixed","nonResidentNote":"French-situs assets are always taxed; worldwide assets come into scope if the deceased — or, under the 6-of-10-years rule, the heir — is French-resident.","headline":"Spouses exempt, but children face up to 45% and unrelated heirs up to 60% — among Europe's steepest.","confidence":"high","sources":["PwC Worldwide Tax Summaries","impots.gouv.fr"],"lastVerified":"2026-05-27"}]}