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Tax year 2026
Inheritance Tax (Erfbelasting)
Work out the Dutch inheritance tax an heir pays in 2026, using the Belastingdienst's exemptions and rates for partners, children, grandchildren, parents and others, and whether an inheritance from abroad is taxed at all.
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Inputs
Result
Exemption€ 26.230
Taxable amount€ 123.770
Inheritance tax€ 12.377
Heir keeps€ 137.623
Effective rate8.3%
Rates above the exemption10% up to €158,669, 20% above
The inheritance tax return is due within eight months of the death, usually filed through a notary.
Tax-free part€ 123.770
Your inheritance
€ 150.000
-
Exemption for your relationship
€ 26.230
€ 26.230
=
Taxable
€ 123.770
Inheritance tax€ 12.377
10% up to € 158.669
10% × € 123.770
€ 12.377
=
Inheritance tax
€ 12.377
Uses the Belastingdienst's 2026 inheritance tax exemptions and rates for one heir's share. It does not cover the partner exemption reduction for pension rights, the business succession scheme, life insurance payouts or gifts in the 180 days before death. A notary settles the actual return.
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