WhereNext Public Data 2026
Collection
Public WhereNext relocation, cost, visa, tax, salary, food price, and city coverage datasets for 2026. • 11 items • Updated
country_code stringlengths 2 2 | country stringlengths 5 20 | has_inheritance_tax bool 2
classes | model stringclasses 5
values | spouse stringclasses 2
values | direct_descendant_top_rate_pct float64 4 45 ⌀ | unrelated_top_rate_pct float64 8 60 ⌀ | non_resident_basis stringclasses 3
values | confidence stringclasses 2
values | headline stringlengths 49 120 |
|---|---|---|---|---|---|---|---|---|---|
US | United States | true | estate | partial | 40 | 40 | situs | high | Federal ESTATE tax up to 40%; no federal inheritance tax. Huge exemption for citizens, tiny one for foreign owners. |
GB | United Kingdom | true | estate | exempt | 40 | 40 | mixed | high | 40% inheritance tax above a ~£325k–£500k band; spouses exempt. 2025 reform replaced domicile with a residence test. |
PT | Portugal | false | stamp_duty | exempt | null | 10 | situs | high | No inheritance tax. Close family inherit tax-free; other heirs pay a flat 10% stamp duty on Portuguese assets. |
ES | Spain | true | inheritance | partial | 34 | 34 | situs | medium | Beneficiary-based inheritance tax that varies ENORMOUSLY by region — from ~99% rebated to among Europe's highest. |
IT | Italy | true | inheritance | exempt | 4 | 8 | mixed | high | Low beneficiary-based tax: €1M allowance + 4% for spouse/children, 6% for siblings, 8% for everyone else. |
GR | Greece | true | inheritance | partial | 10 | 40 | situs | medium | Beneficiary-based: close family capped at 10%, but unrelated heirs face up to 40%. |
FR | France | true | inheritance | exempt | 45 | 60 | mixed | high | Spouses exempt, but children face up to 45% and unrelated heirs up to 60% — among Europe's steepest. |
DE | Germany | true | inheritance | partial | 30 | 50 | mixed | high | Beneficiary-based with generous family allowances (€400k–€500k); distant heirs face up to 50%. |
NL | Netherlands | true | inheritance | partial | 20 | 40 | none | medium | Beneficiary-based: partners/children 10%–20%, others up to 40%; non-resident estates mostly exempt. |
IE | Ireland | true | inheritance | exempt | 33 | 33 | mixed | high | Capital Acquisitions Tax: flat 33% above relationship thresholds (≈€400k for a child); spouses exempt. |
MT | Malta | false | none | null | null | null | none | high | No inheritance/estate/gift tax; only a 5% stamp duty on inherited Maltese property. |
CY | Cyprus | false | none | null | null | null | none | high | No inheritance or estate tax — abolished in 2000. |
CH | Switzerland | true | inheritance | exempt | 26 | 50 | situs | medium | Cantonal, not federal: spouses (and usually children) exempt, but unrelated heirs can face up to ~50% in some cantons. |
SE | Sweden | false | none | null | null | null | none | high | No inheritance, estate or gift tax — abolished in 2004/2005. |
AE | United Arab Emirates | false | none | null | null | null | none | high | No inheritance or estate tax; register a will (DIFC/ADGM) to override default Sharia succession. |
SG | Singapore | false | none | null | null | null | none | high | No estate or inheritance tax — estate duty abolished in 2008. |
TH | Thailand | true | estate | exempt | 5 | 10 | mixed | high | Inheritance tax only above a THB 100M (~$2.9M) threshold: 5% for family, 10% otherwise; spouse exempt. |
MY | Malaysia | false | none | null | null | null | none | high | No inheritance or estate tax — estate duty abolished in 1991. |
MX | Mexico | false | none | null | null | null | none | medium | No federal inheritance tax (inheritances generally income-tax-exempt); watch a pending 2025 reform proposal. |
PA | Panama | false | none | null | null | null | none | high | No inheritance, estate or gift tax — a popular feature of Panama's territorial system. |
CR | Costa Rica | false | none | null | null | null | none | high | No inheritance or estate tax; only modest property-transfer and annual property taxes. |
AU | Australia | false | none | null | null | null | situs | high | No inheritance tax, but watch capital gains tax on later sale — foreign-resident heirs lose the home exemption. |
CA | Canada | false | deemed_disposition | exempt | null | null | situs | high | No estate or inheritance tax — instead, death triggers a 'deemed disposition' and capital gains on the final tax return. |
NZ | New Zealand | false | none | null | null | null | none | high | No estate, inheritance or gift tax — and no general capital gains tax either. |
Inheritance & Estate Tax 2026
Comparative inheritance and estate tax dataset across 24 relocation destinations: estate vs beneficiary model, spouse and child treatment, top distant-heir rates, and non-resident worldwide vs local-situs tax basis.
Files
inheritance-estate-tax-2026.csv: CSV export for Inheritance & Estate Tax 2026.inheritance-estate-tax-2026.json: JSON API response for Inheritance & Estate Tax 2026.
Canonical Source
- WhereNext source page: https://getwherenext.com/data/inheritance-tax-2026
- Data hub: https://getwherenext.com/data
Downloads
CSV:
JSON:
License
Creative Commons Attribution 4.0 International (CC BY 4.0). Attribute WhereNext and link to the canonical source page.
Citation
WhereNext. (2026). Inheritance & Estate Tax 2026 [Data set]. https://getwherenext.com/data/inheritance-tax-2026
Notes
This Hugging Face dataset mirrors the public WhereNext dataset export. Restricted bulk datasets, including international-school bulk data, are intentionally excluded.
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