Inheritance tax ebook for the Netherlands
Our free ebook walks you through Dutch inheritance tax, with the 2026 exemptions and rates. It answers the tax questions a death in the family brings.
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- belastingdienst.nl (the Dutch Tax Administration), accessed 19 September 2026
Updated 6 October 2026
Inside the ebook
What the inheritance tax ebook covers
The inheritance tax ebook explains how the Dutch rules work when you inherit. It covers who counts as a partner or a child for tax. That is what decides your exemption. It sets out the 2026 exemptions per relationship and the two rate bands above them. It also covers what happens when part of an estate lies outside the Netherlands.
You get a PDF you can keep and share with the rest of the family.
It is written for people who are settling an estate in the Netherlands for the first time. You do not need any Dutch tax background to follow it.
Gift tax and inheritance tax follow the same law. The overview is on our page about gift tax in the Netherlands.
The 2026 figures
Which exemptions and rates apply in 2026?
In 2026 both your exemption and your rate depend on how you were related to the person who died. Below your exemption the Belastingdienst (the Dutch tax authority) charges no inheritance tax. Above it you pay a rate that depends on the amount.
Exemptions in 2026:
- Partner: €828,035 tax free.
- Child or grandchild: €26,230 tax free.
- Parents: €62,110 tax free between them.
- Great-grandchild or anyone else: €2,769 tax free.
These are the 2026 rates.
- Up to €158,669: partners and children pay 10%. Grandchildren and further descendants pay 18%. Other heirs pay 30%.
- From €158,669: partners and children pay 20%. Grandchildren and further descendants pay 36%. Other heirs pay 40%.
A child with a disability can have a higher exemption, if the conditions are met. A business that an heir carries on has its own relief, the so-called business succession scheme (bedrijfsopvolgingsregeling). And the filing deadline depends on the year of death. You will find all three in the ebook and on our page about the inheritance tax return. Whether Dutch inheritance tax applies depends on where the person who died lived. Their nationality can also matter.
Get the ebook by email
You get the ebook in your inbox straight away. You also get a short series of emails about inheritance tax in the Netherlands. You can unsubscribe from those at any time. The ebook stays yours.
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What's included
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