Country tax profile · 2026
Italy inheritance tax
How Italy taxes inheritance
4%-8% by relationship with high per-heir allowances Spouse and direct-line relatives: 4% only on value exceeding €1,000,000 per heir (large allowance). Siblings: 6% over €100,000 per heir. Other relatives to 4th degree: 6% no allowance. Non-relatives: 8% no allowance.
Compiled by MyNomadWorld for Italy and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Italy compares
141 of 197 countries we track have no inheritance or estate tax. Italy is not one of them.
Who is a tax resident of Italy?
>183 days present in Italy, or having domicile (main centre of personal/family interests) or habitual residence there, or registered with the resident population registry (Anagrafe), for the majority of the tax year (2024 definition, DLgs 209/2023).
Related Italy taxes
Moving to Italy?
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What is the inheritance tax rate in Italy?
4%-8% by relationship with high per-heir allowances Spouse and direct-line relatives: 4% only on value exceeding €1,000,000 per heir (large allowance). Siblings: 6% over €100,000 per heir. Other relatives to 4th degree: 6% no allowance. Non-relatives: 8% no allowance.