Country tax profile · 2026
Palau inheritance tax
None
inheritance & estate tax
How Palau treats inheritance
No inheritance or estate tax in Palau Not applicable
✓ Palau levies no inheritance or estate tax, your heirs receive the estate intact.
Compiled by MyNomadWorld for Palau and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Palau compares
141 of 197 countries we track have no inheritance or estate tax. Palau is one of them.
Who is a tax resident of Palau?
Wages and Salary Tax applies to wages earned in Palau regardless of residence, on a territorial basis. Foreign source and investment income is not taxed.
Related Palau taxes
Moving to Palau?
Get matched with a vetted Palau tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Palau inheritance tax FAQ
What is the inheritance tax rate in Palau?
No inheritance or estate tax in Palau Not applicable