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Inheritance Tax Calculator

Erfbelasting 2026: calculate Dutch inheritance tax by heir relationship. See exemptions, rates, and what partners, children, or other heirs keep.

Want to know how we calculate these numbers?Read our methodology

Last reviewed: Tax year 2026, reviewed in June 2026Official sources: Belastingdienst - income tax, Belastingdienst - gift and inheritance tax

Frequently Asked Questions

Quickly find answers to common questions

How much inheritance tax do I pay in 2026?

Inheritance tax depends on your relationship to the deceased and the amount inherited. Partners and children pay 10%-20%, while other heirs pay 30%-40%. There are exemptions that reduce the taxable amount.

What is estate exemption for 2024?

Estate (inheritance) exemptions in 2024 depend on your relationship to the deceased. As a guideline: partners have an exemption of about €795,156, and children/grandchildren have an exemption of about €25,187 per person.

What is estate exemption for 2025?

Estate (inheritance) exemptions in 2025 depend on your relationship to the deceased. As a guideline: partners have an exemption of about €804,698, and children/grandchildren have an exemption of about €25,490 per person.

What is estate exemption in 2026?

Estate (inheritance) exemptions in 2026 depend on your relationship to the deceased. As a guideline: partners have an exemption of about €828,035, and children/grandchildren have an exemption of about €26,230 per person.

What is the inheritance exemption for 2024?

Inheritance exemptions in 2024 depend on your relationship to the deceased. As a guideline: partners have an exemption of about €795,156, and children/grandchildren have an exemption of about €25,187 per person.

What is the inheritance exemption for 2025?

Inheritance exemptions in 2025 depend on your relationship to the deceased. As a guideline: partners have an exemption of about €804,698, and children/grandchildren have an exemption of about €25,490 per person.

What is the inheritance exemption for 2026?

Inheritance exemptions in 2026 depend on your relationship to the deceased. As a guideline: partners have an exemption of about €828,035, and children/grandchildren have an exemption of about €26,230 per person.

What exemption applies for partners or children?

Partners have an exemption of approximately €828,035 in 2026. Children and grandchildren have an exemption of approximately €26,230 per person.

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