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Countries with Inheritance Tax 2026

Jurisdictions that charge an inheritance or estate tax when assets pass on death. Countries with no inheritance tax have their own list; this is the other side, with wealth tax, the top income tax rate, capital gains and foreign income treatment alongside.

12 countries in this list

Short answer: Tax Atlas tracks 12 of 53 jurisdictions that meet this list's criteria: Ireland, Bulgaria, Switzerland, United States, United Kingdom, Germany, France, Italy and 4 more. The key figures for each are in the table below.

How This List Works

This page is generated from the TaxAtlas dataset. Rankings use the personal and business scores plus the underlying tax data (rates, foreign income treatment, and key notes). Always verify details using the sources listed on each country page.

1
🇮🇪

Ireland

Europe
Low Rate
2
🇧🇬

Bulgaria

Europe
Low Rate
3
🇨🇭

Switzerland

Europe
Low Rate
4
🇺🇸

United States

North America
High Tax Comparator
5
🇬🇧

United Kingdom

Europe
High Tax Comparator
6
🇩🇪

Germany

Europe
High Tax Comparator
7
🇫🇷

France

Europe
High Tax Comparator
8
🇮🇹

Italy

Europe
High Tax Comparator
9
🇪🇸

Spain

Europe
High Tax Comparator
10
🇬🇷

Greece

Europe
Special Regime
11
🇳🇱

Netherlands

Europe
Special RegimeHigh Tax Comparator
12
🇩🇴

Dominican Republic

Caribbean
Territorial

Key figures at a glance

The figures this list is built on, for every country in it. WHT is the standard withholding tax a company pays on outbound payments to non-residents, before any treaty reduction.

CountryWealth taxTop income taxCapital gainsForeign income
IrelandEuropeNo40%33%Worldwide
BulgariaEuropeNo10%10%Worldwide
SwitzerlandEuropeYes11.5-36%0%Worldwide
United StatesNorth AmericaNo37%0-20%Worldwide
United KingdomEuropeNo45%18-24%Worldwide
GermanyEuropeNo45%0-26.375%Worldwide
FranceEuropeYes45%0-34.5%Worldwide
ItalyEuropeYes43%26%Worldwide
SpainEuropeYes47-54%19-30%Worldwide
GreeceEuropeNo44%15%Worldwide
NetherlandsEuropeYes49.5%31%Worldwide
Dominican RepublicCaribbeanYes25%27%Territorial

Figures come from each country profile in the Tax Atlas dataset; each country page lists its sources and last-updated date. Rates are headline rates for residents; special regimes, treaty rates and local taxes can change the result. Not tax advice: verify with a qualified adviser.

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FAQ

Which countries have inheritance tax?

Of the 53 jurisdictions Tax Atlas tracks, 12 charge an inheritance or estate tax in the dataset: Ireland, Bulgaria, Switzerland, United States, United Kingdom, Germany, France, Italy, Spain, Greece, Netherlands, Dominican Republic. The other 41 charge neither and are on the no inheritance tax list.

What is the difference between inheritance tax and estate tax?

An estate tax is charged on the whole estate of the person who died, before it is shared out. An inheritance tax is charged on what each heir receives, and rates and allowances often depend on how closely the heir was related. This list includes both. Check each country page for the rules that apply.

Which countries with inheritance tax also have a wealth tax?

Switzerland, France, Italy, Spain, Netherlands, Dominican Republic also levy an annual wealth tax in the dataset. The rest of this list do not.

Which European countries have inheritance tax?

In Europe, Ireland, Bulgaria, Switzerland, United Kingdom, Germany, France, Italy, Spain, Greece, Netherlands charge inheritance or estate tax in the dataset; outside Europe, United States, Dominican Republic do too. Tax Atlas tracks 53 jurisdictions, so countries outside the dataset are not covered here.

Does moving abroad remove inheritance tax?

Not always. Depending on the country, the tax can follow the residence, domicile or nationality of the person who died or of the heir, and local property is often taxed wherever the owner lived. Some countries keep taxing former residents for several years after they leave. Verify your own position with a qualified adviser.

How are these lists ranked?

Lists are generated from the country dataset using the criteria described on each country page (rates, foreign income treatment, and practical notes). Always confirm details with official sources.

Are these countries “tax free” for everyone?

Not necessarily. Residency rules, source rules, and special regimes vary by person. Use these lists as a starting point and verify your situation with local professionals.

How often is this updated?

We monitor listed sources periodically and update entries when changes are confirmed. Country pages show their last-updated date and citations.

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