What is inheritance tax in the Netherlands?
Inheritance tax is the tax you pay on what you inherit. It applies when the person who died lived in the Netherlands.
As an heir you have an exemption: an amount you may receive without paying tax. Above that amount a percentage applies. Your family tie to the person who died decides which percentage.
Two other taxes are easy to confuse with this one. Gift tax covers what you receive while the giver is still alive. We set that out on our page about gift tax exemptions. The income tax for the year someone dies is a third thing again. It has its own return, which we explain on our page about taxes after death.
Take Nadia. Her mother lived in Utrecht and died there this year, leaving her €200,000. We follow Nadia through this page.
The figures below are the ones most people look for first.
In short
€828,035 is the 2026 exemption for a partner. A child inherits €26,230 without paying tax. Do you also receive a survivor's pension? Then your own exemption can come out lower.
Two bands. Partners and children pay 10% up to €158,669 and 20% above it.
Other heirs pay more. Grandchildren pay 18% and 36%. Anyone else pays 30% and 40%.
Exemption first. Subtract it from the inheritance, then apply the percentage to the rest.
Inheriting together with your own partner? Then you count as one heir with one exemption.
Three exceptions. Your exemption covers the amount. Or the person who died was not Dutch and lived abroad. Or the 10-year rule applies.
Planning works in advance. Yearly gifts, a gift on paper and the business succession scheme are the main routes.
When do you pay no Dutch inheritance tax?
In three situations the Netherlands charges no inheritance tax.¹ That is the first thing to check for your own situation.
The first situation is simple. If what you receive stays within your exemption, no inheritance tax follows.
The other two look at the person who died rather than at you. There is no Dutch inheritance tax if that person held no Dutch nationality and did not live in the Netherlands. There is also none if they were Dutch but died more than ten years after leaving. That last one is the 10-year rule.
Nadia's mother lived in the Netherlands, so Dutch inheritance tax applies to what Nadia receives.
How much can you inherit without paying tax in 2026?
A child inherits €26,230 tax-free in 2026, a partner €828,035.² Your exemption follows how you were related to the person who died.
The closer you stood to that person, the higher your exemption. A grandchild sits level with a child. A friend or a sibling sits at the bottom, on the same amount as a great-grandchild. Two rows have a condition of their own: a child with a disability and parents inheriting from their own child.
The table below lists the 2026 exemptions per relationship.
| Who inherits | Tax-free in 2026 |
|---|---|
| Partner | €828,035 |
| Child, stepchild or foster child | €26,230 |
| Grandchild | €26,230 |
| Great-grandchild | €2,769 |
| Child with a disability | €78,671 |
| Parent inheriting from a child | €62,110 |
| Any other heir | €2,769 |
What are the inheritance tax rates in 2026?
Rates run from 10% to 40%, split at €158,669.⁴ The exemption table gave you the tax-free part. What follows is the percentage on the rest.
A partner or child pays 10% up to that threshold and 20% above it. A grandchild or further descendant pays 18% and 36%. Any other heir, a sibling or a friend for example, pays 30% and 40%.
The order matters. Subtract the exemption first, then apply the percentage to what is left.⁴ Do the two of you inherit as partners? Then that counts as a single heir for this sum, so your exemption comes off the combined inheritances once.⁴
Here are the two bands side by side.
| Who inherits | Up to €158,669 | Above €158,669 |
|---|---|---|
| Partner or child | 10% | 20% |
| Grandchild or further descendant | 18% | 36% |
| Any other heir | 30% | 40% |
How much inheritance tax does Nadia pay?
Nadia pays €18,887.10 on an inheritance of €200,000. Here is how that figure comes together.
She inherits as a child, so her exemption is €26,230. Take that off the €200,000 and €173,770 remains.
The first €158,669 of that falls in the lower band at 10%, which comes to €15,866.90. The remaining €15,101 falls in the upper band at 20%, which adds €3,020.20. Together that is what she owes.
Every estate differs. The figure moves with the amount and with the relationship. Each step is set out below.
| Step | Amount |
|---|---|
| Inheritance | €200,000 |
| Child exemption 2026 | €26,230 |
| Taxable inheritance | €173,770 |
| 10% on the first €158,669 | €15,866.90 |
| 20% on the remaining €15,101 | €3,020.20 |
| Inheritance tax | €18,887.10 |
What can you arrange in advance?
Giving during your lifetime is the main route. Once someone dies, the sum above no longer moves. Beforehand there is room.
Each year a parent may give a child a set amount without gift tax. Larger one-off exemptions exist as well. We set out the amounts on our page about gift tax exemptions and the yearly choices on tax-free gifting.
A gift on paper is a second route. You record a gift now and pay it out later. The money stays where it is for now. Our page on gifting on paper explains what it costs and which conditions apply.
A family business has its own scheme. The business succession scheme can lower or remove inheritance tax when you carry the business on. It sets real conditions on the business and on how long you keep it. Your advisor works out what it means for your business.
Timing decides how much of this is still open to you.
“People ask about the rate first. In practice the exemption does more of the work, because it comes off before any percentage applies. Once you know your exemption, the rest is arithmetic.”
What does this mean for you?
You now know your exemption, your rate and what can still be arranged. The next step is your own situation.
Start with the relationship, because that sets both the exemption and the rate. Then look at what the estate actually holds. A home, a pension pot or an account abroad each land differently.
There is still a return to file after a death. We keep the deadline and the filing itself on our page about the inheritance tax return. There is also a step-by-step inheritance tax return checklist if you would rather do it yourself.
At a hard moment you can hand this to someone who does it every week. We go through your figures with you and say plainly what applies. Nadia now knows her figure and can turn to the return.
2 belastingdienst.nl, Ik krijg een erfenis in 2026, hoeveel vrijstelling heb ik? · Accessed
3 belastingdienst.nl, Wanneer hoef ik geen of minder erfbelasting te betalen? · Accessed
4 belastingdienst.nl, Ik moet erfbelasting betalen, wat is het tarief in 2026? · Accessed
Common questions about inheritance tax in the Netherlands
Do I pay Dutch inheritance tax if the person who died lived abroad?
No, as long as that person also held no Dutch nationality. A Dutch national who moved abroad still falls under Dutch inheritance tax for ten years. After that they no longer do.