| country_code,country,has_inheritance_tax,model,spouse,direct_descendant_top_rate_pct,unrelated_top_rate_pct,non_resident_basis,confidence,headline | |
| 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,,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,n/a,,,none,high,"No inheritance/estate/gift tax; only a 5% stamp duty on inherited Maltese property." | |
| CY,"Cyprus",false,none,n/a,,,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,n/a,,,none,high,"No inheritance, estate or gift tax — abolished in 2004/2005." | |
| AE,"United Arab Emirates",false,none,n/a,,,none,high,"No inheritance or estate tax; register a will (DIFC/ADGM) to override default Sharia succession." | |
| SG,"Singapore",false,none,n/a,,,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,n/a,,,none,high,"No inheritance or estate tax — estate duty abolished in 1991." | |
| MX,"Mexico",false,none,n/a,,,none,medium,"No federal inheritance tax (inheritances generally income-tax-exempt); watch a pending 2025 reform proposal." | |
| PA,"Panama",false,none,n/a,,,none,high,"No inheritance, estate or gift tax — a popular feature of Panama's territorial system." | |
| CR,"Costa Rica",false,none,n/a,,,none,high,"No inheritance or estate tax; only modest property-transfer and annual property taxes." | |
| AU,"Australia",false,none,n/a,,,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,,,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,n/a,,,none,high,"No estate, inheritance or gift tax — and no general capital gains tax either." |