Inheritance / Estate Tax Rate (%)

Raw value is the maintained headline statutory inheritance or estate tax rate on a private death-transfer case, expressed as a percent. Lower is better.
1 Afghanistan0 % 0 % 100
1 American Samoa0 % 0 % 100
1 Andorra0 % 0 % 100
1 Anguilla0 % 0 % 100
1 Antigua and Barbuda0 % 0 % 100
1 Argentina0 % 0 % 100
1 Armenia0 % 0 % 100
1 Aruba0 % 0 % 100
1 Australia0 % 0 % 100
1 Austria0 % 0 % 100
1 Bahamas0 % 0 % 100
1 Bahrain0 % 0 % 100
1 Bangladesh0 % 0 % 100
1 Barbados0 % 0 % 100
1 Belarus0 % 0 % 100
1 Belize0 % 0 % 100
1 Benin0 % 0 % 100
1 Bermuda0 % 0 % 100
1 Bhutan0 % 0 % 100
1 British Virgin Islands0 % 0 % 100
1 Brunei0 % 0 % 100
1 Burkina Faso0 % 0 % 100
1 Burundi0 % 0 % 100
1 Cambodia0 % 0 % 100
1 Canada0 % 0 % 100
1 Cape Verde0 % 0 % 100
1 Cayman Islands0 % 0 % 100
1 Central African Republic0 % 0 % 100
1 Chad0 % 0 % 100
1 China0 % 0 % 100
1 Comoros0 % 0 % 100
1 Congo0 % 0 % 100
1 Congo DR0 % 0 % 100
1 Cook Islands0 % 0 % 100
1 Costa Rica0 % 0 % 100
1 Cuba0 % 0 % 100
1 Curacao0 % 0 % 100
1 Cyprus0 % 0 % 100
1 Czech Republic0 % 0 % 100
1 Djibouti0 % 0 % 100
1 Dominica0 % 0 % 100
1 Egypt0 % 0 % 100
1 El Salvador0 % 0 % 100
1 Eritrea0 % 0 % 100
1 Estonia0 % 0 % 100
1 Ethiopia0 % 0 % 100
1 Fiji0 % 0 % 100
1 Gabon0 % 0 % 100
1 Gambia0 % 0 % 100
1 Georgia0 % 0 % 100
1 Ghana0 % 0 % 100
1 Gibraltar0 % 0 % 100
1 Greenland0 % 0 % 100
1 Grenada0 % 0 % 100
1 Guam0 % 0 % 100
1 Guatemala0 % 0 % 100
1 Guinea0 % 0 % 100
1 Guinea-Bissau0 % 0 % 100
1 Guyana0 % 0 % 100
1 Haiti0 % 0 % 100
1 Honduras0 % 0 % 100
1 Hong Kong0 % 0 % 100
1 India0 % 0 % 100
1 Indonesia0 % 0 % 100
1 Israel0 % 0 % 100
1 Ivory Coast0 % 0 % 100
1 Jordan0 % 0 % 100
1 Kazakhstan0 % 0 % 100
1 Kenya0 % 0 % 100
1 Kiribati0 % 0 % 100
1 Korea DPR0 % 0 % 100
1 Kosovo0 % 0 % 100
1 Kuwait0 % 0 % 100
1 Kyrgyzstan0 % 0 % 100
1 Laos0 % 0 % 100
1 Latvia0 % 0 % 100
1 Lesotho0 % 0 % 100
1 Liberia0 % 0 % 100
1 Libya0 % 0 % 100
1 Liechtenstein0 % 0 % 100
1 Macau0 % 0 % 100
1 Madagascar0 % 0 % 100
1 Malawi0 % 0 % 100
1 Malaysia0 % 0 % 100
1 Maldives0 % 0 % 100
1 Mali0 % 0 % 100
1 Malta0 % 0 % 100
1 Marshall Islands0 % 0 % 100
1 Mauritania0 % 0 % 100
1 Mauritius0 % 0 % 100
1 Mexico0 % 0 % 100
1 Micronesia0 % 0 % 100
1 Moldova0 % 0 % 100
1 Mongolia0 % 0 % 100
1 Montserrat0 % 0 % 100
1 Myanmar0 % 0 % 100
1 Namibia0 % 0 % 100
1 Nauru0 % 0 % 100
1 Nepal0 % 0 % 100
1 New Zealand0 % 0 % 100
1 Niger0 % 0 % 100
1 Nigeria0 % 0 % 100
1 Niue0 % 0 % 100
1 Northern Mariana Islands0 % 0 % 100
1 Norway0 % 0 % 100
1 Oman0 % 0 % 100
1 Pakistan0 % 0 % 100
1 Palau0 % 0 % 100
1 Palestine0 % 0 % 100
1 Panama0 % 0 % 100
1 Papua New Guinea0 % 0 % 100
1 Paraguay0 % 0 % 100
1 Puerto Rico0 % 0 % 100
1 Qatar0 % 0 % 100
1 Romania0 % 0 % 100
1 Russia0 % 0 % 100
1 Rwanda0 % 0 % 100
1 Saint Kitts and Nevis0 % 0 % 100
1 Saint Lucia0 % 0 % 100
1 Saint Vincent and the Grenadines0 % 0 % 100
1 Samoa0 % 0 % 100
1 San Marino0 % 0 % 100
1 São Tomé and Príncipe0 % 0 % 100
1 Saudi Arabia0 % 0 % 100
1 Senegal0 % 0 % 100
1 Seychelles0 % 0 % 100
1 Sierra Leone0 % 0 % 100
1 Singapore0 % 0 % 100
1 Sint Maarten0 % 0 % 100
1 Slovakia0 % 0 % 100
1 Solomon Islands0 % 0 % 100
1 Somalia0 % 0 % 100
1 South Sudan0 % 0 % 100
1 Sri Lanka0 % 0 % 100
1 Sudan0 % 0 % 100
1 Suriname0 % 0 % 100
1 Swaziland0 % 0 % 100
1 Sweden0 % 0 % 100
1 Syria0 % 0 % 100
1 Tajikistan0 % 0 % 100
1 Tanzania0 % 0 % 100
1 Timor-Leste0 % 0 % 100
1 Togo0 % 0 % 100
1 Tonga0 % 0 % 100
1 Trinidad and Tobago0 % 0 % 100
1 Turkmenistan0 % 0 % 100
1 Turks and Caicos Islands0 % 0 % 100
1 Tuvalu0 % 0 % 100
1 U.S. Virgin Islands0 % 0 % 100
1 Uganda0 % 0 % 100
1 United Arab Emirates0 % 0 % 100
1 Uruguay0 % 0 % 100
1 Uzbekistan0 % 0 % 100
1 Vanuatu0 % 0 % 100
1 Wallis and Futuna0 % 0 % 100
1 Western Sahara0 % 0 % 100
1 Yemen0 % 0 % 100
1 Zambia0 % 0 % 100
1 Zanzibar0 % 0 % 100
1 Zimbabwe0 % 0 % 100
161 Equatorial Guinea0.5 % 0.5 % 99
162 Jamaica1.5 % 1.5 % 98
162 Angola2 % 2 % 98
164 Serbia2.5 % 2.5 % 97
164 Tunisia2.5 % 2.5 % 97
166 Dominican Republic3 % 3 % 96
166 Morocco3 % 3 % 96
168 Croatia4 % 4 % 95
169 Algeria5 % 5 % 94
169 Bosnia and Herzegovina5 % 5 % 94
169 Cameroon5 % 5 % 94
169 North Macedonia5 % 5 % 94
173 Iraq6 % 6 % 93
173 Montenegro6 % 6 % 93
173 Philippines6 % 6 % 93
176 Bulgaria6.6 % 6.6 % 92
177 Brazil8 % 8 % 91
177 Italy8 % 8 % 91
179 Iceland10 % 10 % 88
179 Lithuania10 % 10 % 88
179 Mozambique10 % 10 % 88
179 Peru10 % 10 % 88
179 Portugal10 % 10 % 88
179 Thailand10 % 10 % 88
179 Turkey10 % 10 % 88
179 Vietnam10 % 10 % 88
187 Botswana12.5 % 12.5 % 85
188 Albania15 % 15 % 82
188 Colombia15 % 15 % 82
188 Nicaragua15 % 15 % 82
191 Monaco16 % 16 % 81
192 Hungary18 % 18 % 79
193 Bolivia20 % 20 % 76
193 Chinese Taipei20 % 20 % 76
193 Poland20 % 20 % 76
196 Ukraine23 % 23 % 73
197 Azerbaijan25 % 25 % 70
197 Chile25 % 25 % 70
197 South Africa25 % 25 % 70
197 Venezuela25 % 25 % 70
201 Finland33 % 33 % 61
201 Ireland33 % 33 % 61
203 Spain34 % 34 % 60
204 Ecuador35 % 35 % 58
204 Iran35 % 35 % 58
206 Denmark36.3 % 36.3 % 57
206 Faroe Islands36.3 % 36.3 % 57
208 Greece40 % 40 % 53
208 Netherlands40 % 40 % 53
208 Slovenia40 % 40 % 53
208 United Kingdom40 % 40 % 53
208 United States40 % 40 % 53
213 Lebanon45 % 45 % 47
214 Luxembourg48 % 48 % 43
215 Germany50 % 50 % 41
215 Korea Republic50 % 50 % 41
215 New Caledonia50 % 50 % 41
215 Switzerland50 % 50 % 41
219 Japan55 % 55 % 35
220 France60 % 60 % 29
220 French Guiana60 % 60 % 29
220 Guadeloupe60 % 60 % 29
220 Martinique60 % 60 % 29
220 Mayotte60 % 60 % 29
220 Réunion60 % 60 % 29
220 Saint Pierre and Miquelon60 % 60 % 29
220 Saint-Martin60 % 60 % 29
220 Tahiti60 % 60 % 29
229 Belgium80 % 80 % 5

Rating generated: 17 June 2026.

How the Raw Value Is Calculated

The raw value is the highest regular statutory inheritance or estate tax rate on a private wealth transfer at death. It is displayed as a percentage. Lower percentages receive higher scores.

Included is the direct tax on the estate or on the inheritance received after death. Where a country levies an estate tax, that estate-tax rate is used. Where a country taxes the recipient, Nomadino uses the highest regular statutory inheritance-tax rate. Gift tax is used only for plausibility, unless a country treats gifts and death transfers as one unified transfer-tax regime.

Personal allowances, spouse exemptions, child exemptions, business and farm reliefs, charitable exemptions, tax treaties, estate planning, foundation or trust structures and case-specific deductions are excluded. This keeps the raw value a clear statutory rate rather than a model for one particular family.

Also excluded are capital-gains taxes that may be triggered at death by deemed disposal, pure land-register or stamp fees, probate fees, court and administration fees, wealth taxes, income tax on later income and local special costs. These rules can matter in individual cases, but they would mix this indicator with other tax types.

The main anchor is the public PwC overview of inheritance and gift tax rates. Nomadino uses the inheritance or estate-tax column where it gives a clear percentage or usable range. Descriptive rows, countries or territories without separate coverage and federal systems use maintained replacement values based on national tax information, administering states and regional comparators.

If a country has no direct inheritance or estate tax for this standard case, the raw value is set to 0%. This does not mean every death transfer is always tax-free or cost-free: capital-gains rules, registry fees or estate procedures may still matter, but they are not counted as inheritance or estate tax here.

The score is calculated directly and proportionally from the visible percentage: 0% receives 100 points, while 80% or more receives 5 points. Between those anchors the score declines linearly and is rounded to whole points. This prevents a lower raw value from receiving a worse score than a higher raw value.