This is the list of countries by inheritance tax rates. Inheritance tax or estate tax is the tax levied upon the wealth of a person at the time of his/her death before it is passed on to their heirs.[1][2]
Country | Top Rate |
---|---|
Belgium | 80%[3] |
Japan | 55%[4] |
South Korea | 50%[5] |
Germany | 50%[6] |
France | 45% |
United Kingdom | 40% |
United States | 40%[7] |
Netherlands | 40%[8] |
Ecuador | 35%[9] |
Spain | 34% |
Ireland | 33% |
Chile | 25% |
South Africa | 25%[10] |
Greece | 20% |
Taiwan | 20%[11] |
Finland | 19% |
Ukraine | 18% |
Denmark | 15% |
Iceland | 10% |
Turkey | 10% |
Vietnam | 10%[12] |
Brazil | 8%[13] |
Poland | 7% |
Switzerland | 7% |
Philippines | 6%[14] |
Croatia | 5% |
Italy | 4% |
Australia | 0% |
Austria | 0% |
Canada | 0% |
China | 0%[15] |
Estonia | 0% |
Hong Kong | 0% |
Hungary | 0% |
India | 0% |
Israel | 0% |
Luxembourg | 0% |
Malta | 0% |
Mexico | 0% |
New Zealand | 0% |
Norway | 0%[17] |
Pakistan | 0% |
Portugal | 0% |
Russia | 0%[16] |
Serbia | 0% |
Singapore | 0%[17] |
Slovak Republic | 0% |
Slovenia | 0% |
Sweden | 0% |