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Inheritance Tax Calculator

Calculate Dutch inheritance tax for 2026. See current erfbelasting exemptions and rates for partners, children, grandchildren, and other heirs.

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 in 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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