Curated list · updated 2026
Countries with no inheritance tax
Jurisdictions that levy no inheritance or estate tax on your heirs. Click any column to sort, click any row to open the country.
| Country ▾ | Income tax ▾ | Corporate ▾ | VAT ▾ | Type |
|---|---|---|---|---|
 Austria | 55% | 23% | 20% | Standard |
 Canada | 53.53% | 26.5% | 5% | Standard |
 Sweden | 52% | 20.6% | 25% | Standard |
 Aruba | 52% | 22% | 7% | Standard |
 Cuba | 50% | not published | 0% | Standard |
 Israel | 50% | 23% | 18% | Temporary regime |
 Portugal | 48% | 19% | 23% | Standard |
 Norway | 47.4% | 22% | 25% | Standard |
 Curaçao | 46.5% | 22% | 6% | Standard |
 Australia | 45% | 30% | 10% | Standard |
 China | 45% | 25% | 13% | Standard |
 Papua New Guinea | 42% | not published | 10% | Standard |
 Central African Republic | 40% | 30% | 19% | Standard |
 DR Congo | 40% | 30% | 16% | Standard |
 Malawi | 40% | not published | 17.5% | Standard |
 Mauritania | 40% | 25% | 16% | Standard |
 Republic of the Congo | 40% | 30% | 18.9% | Standard |
 Zimbabwe | 40% | not published | 15% | Standard |
 Uganda | 40% | 30% | 18% | Standard |
 New Zealand | 39% | 28% | 15% | Standard |
 India | 39% | 30% | 18% | Standard |
 Nepal | 39% | 25% | 13% | Standard |
 Gibraltar | 39% | 15% | 0% | Territorial |
 Cameroon | 38% | not published | 19.25% | Standard |
 Suriname | 38% | 36% | 10% | Standard |
 Mali | 37% | 30% | 18% | Standard |
 Morocco | 37% | 20% | 20% | Standard |
 Namibia | 37% | 30% | 15% | Territorial |
 Zambia | 37% | 30% | 16% | Territorial |
 Uruguay | 36% | 25% | 22% | Territorial |
 Latvia | 36% | 20% | 21% | Standard |
 Sri Lanka | 36% | 30% | 18% | Standard |
 Gabon | 35% | 30% | 18% | Standard |
 Iran | 35% | not published | 10% | Standard |
 Niger | 35% | 30% | 19% | Standard |
 Sierra Leone | 35% | 30% | 15% | Standard |
 Togo | 35% | 27% | 18% | Standard |
 Cyprus | 35% | 15% | 19% | Standard |
 Malta | 35% | 35% | 18% | Standard |
 Mexico | 35% | 30% | 16% | Standard |
 Indonesia | 35% | 22% | 11% | Temporary regime |
 Slovakia | 35% | 21% | 23% | Standard |
 Kenya | 35% | 30% | 16% | Standard |
 Ghana | 35% | 25% | 15% | Standard |
 Guyana | 35% | 25% | 14% | Standard |
 Dominica | 35% | 25% | 15% | Standard |
 Pakistan | 35% | 29% | 18% | Standard |
 Ethiopia | 35% | 30% | 15% | Territorial |
 Eswatini | 33% | 25% | 15% | Standard |
 Puerto Rico | 33% | 37.5% | 11.5% | Standard |
 Benin | 30% | 30% | 18% | Standard |
 Burundi | 30% | 30% | 18% | Standard |
 Chad | 30% | 35% | 18% | Standard |
 Djibouti | 30% | not published | 10% | Standard |
 Eritrea | 30% | not published | 0% | Standard |
 Jamaica | 30% | not published | 15% | Standard |
 Lesotho | 30% | not published | 15% | Standard |
 Malaysia | 30% | 24% | 8% | Territorial |
 Peru | 30% | 29.5% | 18% | Standard |
 Jordan | 30% | 20% | 16% | Standard |
 Nicaragua | 30% | 30% | 15% | Territorial |
 El Salvador | 30% | 30% | 13% | Territorial |
 Trinidad and Tobago | 30% | 30% | 12.5% | Standard |
 Rwanda | 30% | 28% | 18% | Standard |
 Seychelles | 30% | 25% | 15% | Territorial |
 Grenada | 30% | 28% | 15% | Territorial |
 Saint Lucia | 30% | 30% | 12.5% | Standard |
 Bhutan | 30% | 22% | 5% | Standard |
 Tanzania | 30% | 30% | 18% | Standard |
 Bangladesh | 30% | 27.5% | 15% | Standard |
 Barbados | 28.5% | 9% | 17.5% | Standard |
 Egypt | 27.5% | 22.5% | 14% | Standard |
 Cape Verde | 27.5% | 20% | 15% | Standard |
 Samoa | 27% | 27% | 15% | Standard |
 Burkina Faso | 25% | 27.5% | 18% | Standard |
 Equatorial Guinea | 25% | 25% | 15% | Standard |
 Gambia | 25% | not published | 15% | Standard |
 Guinea-Bissau | 25% | not published | 19% | Standard |
 Liberia | 25% | not published | 10% | Standard |
 Myanmar | 25% | 22% | 5% | Standard |
 Panama | 25% | 25% | 7% | Territorial |
 Costa Rica | 25% | 30% | 13% | Territorial |
 Azerbaijan | 25% | 20% | 18% | Standard |
 Honduras | 25% | 25% | 15% | Territorial |
 Belize | 25% | 25% | 12.5% | Territorial |
 Nigeria | 25% | 30% | 7.5% | Standard |
 Laos | 25% | 20% | 10% | Standard |
 Tonga | 25% | 25% | 15% | Standard |
 Singapore | 24% | 17% | 9% | Territorial |
 Czech Republic | 23% | 21% | 21% | Standard |
 Liechtenstein | 22.4% | 12.5% | 8.1% | Standard |
 Estonia | 22% | 22% | 24% | Standard |
 Russia | 22% | 25% | 22% | Standard |
 Isle of Man | 21% | 0% | 20% | Standard |
 Afghanistan | 20% | not published | 0% | Standard |
 Guinea | 20% | 25% | 18% | Standard |
 Madagascar | 20% | 20% | 20% | Standard |
 South Sudan | 20% | 30% | 18% | Standard |
 Sudan | 20% | not published | 17% | Standard |
 Georgia | 20% | 15% | 18% | Standard |
 Mauritius | 20% | 15% | 15% | Standard |
 Armenia | 20% | 18% | 20% | Standard |
 Cambodia | 20% | 20% | 10% | Standard |
 Mongolia | 20% | 25% | 10% | Standard |
 Fiji | 20% | 20% | 15% | Standard |
 Jersey | 20% | 0% | 5% | Standard |
 Guernsey | 20% | 0% | 0% | Standard |
 Somalia | 18% | not published | 0% | Standard |
 Hong Kong | 17% | 16.5% | 0% | Territorial |
 Kazakhstan | 15% | 20% | 16% | Standard |
 Maldives | 15% | 15% | 8% | Standard |
 Belarus | 13% | 20% | 20% | Standard |
 Macau | 12% | 12% | 0% | Standard |
 Tajikistan | 12% | 18% | 14% | Standard |
 Moldova | 12% | 12% | 20% | Standard |
 Uzbekistan | 12% | 15% | 12% | Standard |
 Palau | 12% | 12% | 10% | Standard |
 Libya | 10% | 20% | 0% | Standard |
 Timor-Leste | 10% | not published | 0% | Standard |
 Turkmenistan | 10% | 8% | 15% | Standard |
 Andorra | 10% | 10% | 4.5% | Standard |
 Romania | 10% | 16% | 21% | Standard |
 Paraguay | 10% | 10% | 10% | Standard |
 Kyrgyzstan | 10% | 10% | 12% | Standard |
 Vatican City | 0% | 0% | 0% | 0-tax haven |
 United Arab Emirates | 0% | 9% | 5% | 0-tax haven |
 Qatar | 0% | 10% | 0% | 0-tax haven |
 Bahrain | 0% | 0% | 10% | 0-tax haven |
 Oman | 0% | 15% | 5% | 0-tax haven |
 Saudi Arabia | 0% | 20% | 15% | 0-tax haven |
 Kuwait | 0% | 15% | 0% | 0-tax haven |
 Bahamas | 0% | 0% | 10% | 0-tax haven |
 Cayman Islands | 0% | 0% | 0% | 0-tax haven |
 Brunei | 0% | 18.5% | 0% | 0-tax haven |
 Vanuatu | 0% | 0% | 15% | 0-tax haven |
 Antigua and Barbuda | 0% | 25% | 17% | 0-tax haven |
 St Kitts and Nevis | 0% | 33% | 17% | 0-tax haven |
 Bermuda | 0% | 0% | 0% | 0-tax haven |
 British Virgin Islands | 0% | 0% | 0% | 0-tax haven |
 Turks and Caicos | 0% | 0% | 0% | 0-tax haven |
 Anguilla | 0% | 0% | 13% | 0-tax haven |
Countries with no inheritance tax in Europe
Europe stays within easy reach of the EU while still trimming your tax bill, which is why it draws so many nearby movers. 21 of the 141 countries with no inheritance tax on this list are in Europe:
Andorra, Austria, Belarus, Cyprus, Czech Republic, Estonia, Gibraltar, Guernsey, Isle of Man, Jersey, Latvia, Liechtenstein, Malta, Moldova, Norway, Portugal, Romania, Russia, Slovakia, Sweden, Vatican City.
Countries with no inheritance tax in the Caribbean
The Caribbean is home to the classic zero-tax islands where there is no income, corporate or capital gains tax at all, sunshine included. 16 of the 141 countries with no inheritance tax on this list are in the Caribbean:
Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Curaçao, Dominica, Grenada, Jamaica, Saint Lucia, St Kitts and Nevis, Trinidad and Tobago, Turks and Caicos.
Countries with no inheritance tax in the Middle East
The Gulf states pair 0% personal income tax with fast residency, modern cities and direct flights to almost anywhere. 8 of the 141 countries with no inheritance tax on this list are in the Middle East:
Bahrain, Israel, Jordan, Kuwait, Oman, Qatar, Saudi Arabia, United Arab Emirates.
Countries with no inheritance tax in Asia-Pacific
Asia-Pacific blends territorial tax systems, low living costs and some of the fastest-growing economies on earth. 37 of the 141 countries with no inheritance tax on this list are in Asia-Pacific:
Afghanistan, Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Brunei, Cambodia, China, Fiji, Georgia, Hong Kong, India, Indonesia, Iran, Kazakhstan, Kyrgyzstan, Laos, Macau, Malaysia, Maldives, Mongolia, Myanmar, Nepal, New Zealand, Pakistan, Palau, Papua New Guinea, Samoa, Singapore, Sri Lanka, Tajikistan, Timor-Leste, Tonga, Turkmenistan, Uzbekistan, Vanuatu.
Countries with no inheritance tax in the Americas
The Americas offer territorial regimes and low-cost living within the same time zones as the United States. 15 of the 141 countries with no inheritance tax on this list are in the Americas:
Belize, Canada, Costa Rica, Cuba, El Salvador, Guyana, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Puerto Rico, Suriname, Uruguay.
Countries with no inheritance tax in Africa
A small group of African jurisdictions rounds out the low-tax map, usually through territorial or resource-driven regimes. 44 of the 141 countries with no inheritance tax on this list are in Africa:
Benin, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Chad, DR Congo, Djibouti, Egypt, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Gabon, Gambia, Ghana, Guinea, Guinea-Bissau, Kenya, Lesotho, Liberia, Libya, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Republic of the Congo, Rwanda, Seychelles, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Togo, Uganda, Zambia, Zimbabwe.
Countries with no inheritance tax: frequently asked questions
Which countries have no inheritance tax?
Australia, New Zealand, Canada, Sweden, Norway, Austria, Estonia and Portugal are common examples, alongside zero-tax jurisdictions such as the United Arab Emirates, Monaco (for direct heirs), the Cayman Islands and the Bahamas.
What is the difference between inheritance tax and estate tax?
Inheritance tax is charged to the person who receives the money, based on their relationship to the deceased. Estate tax is charged on the total estate before it is shared out. A country can have one, both or neither.
Do I pay inheritance tax on money from abroad?
Often yes. Many countries tax a resident heir on worldwide inheritances, and some tax based on where the deceased lived or where the assets sit. Double-tax treaties and reliefs can reduce or remove the overlap.
How can I legally avoid inheritance tax?
The main levers are becoming tax-resident in a country that does not levy it, lifetime gifting within the rules, spousal exemptions, trusts and life insurance written in trust. The right mix depends on your residency and the countries involved.
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