Country tax profile · 2026
Australia inheritance tax
None
inheritance & estate tax
How Australia treats inheritance
No inheritance, estate or death duties (abolished 1979) No tax; assets pass at cost base with CGT rollover until later disposal
✓ Australia levies no inheritance or estate tax, your heirs receive the estate intact.
Compiled by MyNomadWorld for Australia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Australia compares
141 of 197 countries we track have no inheritance or estate tax. Australia is one of them.
Who is a tax resident of Australia?
Resident under the 'resides' test, domicile test, 183-day test, or Commonwealth superannuation test
Related Australia taxes
Moving to Australia?
Get matched with a vetted Australia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Australia inheritance tax FAQ
What is the inheritance tax rate in Australia?
No inheritance, estate or death duties (abolished 1979) No tax; assets pass at cost base with CGT rollover until later disposal