Inheritance & Estate Tax by Country 2026

13 of the 24 countries in this dataset levy no inheritance or estate tax at all: Portugal, Malta, Cyprus, Sweden, United Arab Emirates, Singapore, Malaysia, Mexico and 5 others. That is the position for a resident estate — several still tax property located in the country when the owner lived elsewhere, so check the non-resident column before assuming an estate is out of scope.

Of the countries that tax inheritances to direct descendants, France has the highest top marginal rate at 45%, followed by United States (40%) and United Kingdom (40%). These are top marginal rates: most close-family inheritances pay considerably less once allowances apply — France's allowance position is "€100,000 allowance per child, then progressive 5%–45%.".

In 8 of the 24 countries covered, a surviving spouse is fully exempt. The rest range from partial relief to taxing the spouse like any other heir, so a couple's exposure can differ enormously between two countries that look similar on the headline rate. Spouse treatment is listed per country in the table above.

Substantially, in most systems that tax inheritance at all. The top rate for an unrelated beneficiary reaches 60% in France, against 45% for a child there. Unmarried partners are treated as unrelated in several of these systems, which is the most common way this catches people out.

8 countries in this dataset carry a documented trap for people who moved there or hold assets there — the table flags each one. They cluster around three things: tax that follows domicile rather than residence long after you leave, property in the country being taxed regardless of where the owner lived, and forced-heirship rules that override a foreign will.

Every row was last verified on 2026-06-30, and each carries its own source and verification date in the table. Inheritance tax rules change with national budgets, so re-check the linked source before acting on any figure — this dataset is decision support, not tax advice.