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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.
Inside the ebook
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.
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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The 2026 figures
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:
These are the 2026 rates.
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.
A personal call
Book a free call and we go through your situation together. Some questions are easier to ask out loud than to look up. 20 minutes, no obligation. Your advisor stays with you from the first question to the filed return.
What's included
A dedicated advisor
A draft before we file
Help in English or Dutch
How is this page fact-checked?
We check every page for accuracy, timeliness and relevance. Each one is written and reviewed by our qualified advisors, so the information stays clear, complete and correct.
Updated 6 October 2026
