Country tax profile · 2026
Netherlands inheritance tax
How Netherlands taxes inheritance
Inheritance/gift tax 10-40% depending on relationship and amount. Spouse and children: 10% up to ~€152,368, 20% above; large spousal exemption (~€795,156) and child exemption (~€25,187).
Compiled by MyNomadWorld for Netherlands and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Netherlands compares
141 of 197 countries we track have no inheritance or estate tax. Netherlands is not one of them.
Who is a tax resident of Netherlands?
Facts-and-circumstances test (centre of personal/economic life in NL); no fixed day count. Registration, home, family location decisive.
Related Netherlands taxes
Moving to Netherlands?
Get matched with a vetted Netherlands tax & immigration advisor who handles residency and the exit from your current country.
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What is the inheritance tax rate in Netherlands?
Inheritance/gift tax 10-40% depending on relationship and amount. Spouse and children: 10% up to ~€152,368, 20% above; large spousal exemption (~€795,156) and child exemption (~€25,187).