THE HAGUE – October 21, 2026 | The Dutch Daily
Inheritance tax Netherlands 2026 (erfbelasting) depends on two things: how you are related to the person who died, and the value of what you inherit above your exemption. Partners get an exemption of €828,035, children €26,230 and friends €2,769, and the rates run from 10% to 40%. This guide explains the 2026 rates and exemptions from the Belastingdienst, how the calculation works, what changes for heirs who live abroad, and the new filing deadline of 20 months for deaths from 2026. Figures were checked on 21 October 2026 and can change; this is general information, not tax advice.
Inheritance tax Netherlands 2026: quick answer
- Rates: partner and children 10% up to €158,669 and 20% above; grandchildren 18% and 36%; other heirs 30% and 40%.
- Exemption: subtracted first. Partner €828,035; child €26,230; parent €62,110; other heir €2,769.
- Deadline: 20 months after the date of death for deaths in 2026 or later (8 months for deaths in 2025 or earlier).
- Abroad: no Dutch inheritance tax if the deceased was not Dutch; it also does not apply if a Dutch person lived abroad for more than 10 years.
- If you have no letter: you must still file when your inheritance is above your exemption.
Contents
- 1. Inheritance tax Netherlands 2026: rates
- 2. Inheritance tax Netherlands 2026: exemptions per relationship
- 3. How inheritance tax Netherlands is calculated: three examples
- 4. Partners, pensions and special cases
- 5. Heirs and deceased people abroad
- 6. Deadline for the tax return
- 7. What if you file late or not at all
- 8. FAQ
- 🇳🇱 Dutch Corner
- Sources
1. Inheritance tax Netherlands 2026: rates
Inheritance tax Netherlands uses two rates for each group of heirs, which the Belastingdienst publishes. The higher rate applies only to the part of the inheritance above €158,669 (after the exemption):
| Value of the inheritance | Partner, children | Grandchildren, further descendants | Other heirs |
|---|---|---|---|
| Up to €158,669 | 10% | 18% | 30% |
| From €158,669 onward | 20% | 36% | 40% |
The Belastingdienst adds that “child” includes a stepchild and a foster child, and that “other heirs” includes, for example, another family member or a friend. If you and your partner both inherit from the same estate, the Belastingdienst usually treats you as one person for the calculation.
2. Inheritance tax Netherlands 2026: exemptions per relationship
The exemption (vrijstelling) is subtracted from the inheritance before you apply the percentage. For 2026:
| Relationship to the deceased | Exemption 2026 |
|---|---|
| Spouse, registered partner or cohabiting partner | €828,035 |
| Child, foster child or stepchild | €26,230 |
| Grandchild | €26,230 |
| Great-grandchild | €2,769 |
| Child with a disability | €78,671 |
| Parent | €62,110 |
| Other heir (for example a sibling or a friend) | €2,769 |
You pay no inheritance tax if the total value of your inheritance is lower than or equal to your exemption. For the higher exemption for a child with a disability, the Belastingdienst requires both that your suitable work is likely to pay less than half of what a person without a disability earns over the next 3 years, and that the deceased paid more than half of your living costs.
Amounts from the Belastingdienst pages for 2026, checked on 21 October 2026. They change every year.
3. How inheritance tax Netherlands is calculated: three examples
These examples are our own illustrations of the Belastingdienst’s method; they are not tax advice and ignore special rules.
- A child inherits €100,000. Taxable amount: €100,000 – €26,230 = €73,770. All of it is in the 10% bracket, so the tax is €7,377.
- A friend inherits €50,000. Taxable amount: €50,000 – €2,769 = €47,231. At 30% the tax is €14,169.30.
- A child inherits €300,000. Taxable amount: €300,000 – €26,230 = €273,770. The first €158,669 is taxed at 10% (€15,866.90) and the remaining €115,101 at 20% (€23,020.20), a total of €38,887.10.
A partner who inherits €500,000 owes nothing, because that is below the partner exemption of €828,035.
4. Inheritance tax Netherlands for partners, pensions and special cases
- Survivor’s pension. The Belastingdienst says a survivor’s pension for a partner is not taxed, but the partner’s exemption is reduced by the value of those future claims. In 2026 you always keep an exemption of at least €213,915.
- Posthumous wages. Final salary, holiday allowance and similar amounts paid by the employer are not taxed.
- Statutory death benefit. Up to one gross monthly salary, including holiday pay, is not taxed; this applies to a spouse, a registered or cohabiting partner, minor children and a person who lived with the deceased and received at least half of their living costs from them.
- Accident benefit. A one-time accident benefit from the employer is not subject to inheritance tax.
- Charities. ANBI and SBBI organisations pay no inheritance tax on an estate.
Gifts during life follow different rules; see our guide to tax-free gifts in the Netherlands, and read how the box 3 debate touches gifts in our article on box 3 tax 2028.
5. Inheritance tax Netherlands for heirs and deceased people abroad
For an international family, the key rule is that Dutch tax depends on the situation of the person who died, not of the heir:
- You owe Dutch inheritance tax if your inheritance is worth more than your exemption and either the deceased lived in the Netherlands, or the deceased was Dutch and died within 10 years after leaving the Netherlands.
- If the deceased was not Dutch, no Dutch inheritance tax applies. The same holds if the deceased was Dutch but lived abroad for more than 10 years.
- If you owe tax both in the Netherlands and abroad on the same inheritance, you declare it in the Dutch return. The Belastingdienst says rules may exist to prevent double taxation, or you may be allowed to deduct the foreign inheritance tax you paid.
- The rules abroad differ, so check the inheritance tax law of the country where you live.
If you plan to leave the Netherlands yourself, read our leaving the Netherlands checklist.
6. Inheritance tax Netherlands: deadline for the tax return
The deadline changed for deaths in 2026 and later:
| Date of death | Deadline for the return |
|---|---|
| 2025 or earlier | 8 months after the date of death (the date in the filing letter; for a death on 19 April, the deadline is 18 December) |
| 2026 or later | 20 months after the date of death (the date in the filing letter) |
For deaths in 2026 or later, you can request one extension only in exceptional cases and with a reason, and you cannot request it until May 2027. Interest (belastingrente) is due from 20 months after the death even with an extension. For deaths in 2025 or earlier, interest is charged if your return arrives after 8 months or if the final assessment differs from your return; filing a complete return or requesting a provisional assessment within 8 months avoids it, although you may still owe the difference, and interest on it, if the provisional amount is lower than the final assessment.
The Belastingdienst says you must file even without a letter if you inherited more than your exempt amount, within the deadline.
7. What if you file late or not at all
The Belastingdienst describes the consequences in stages: first a reminder with a new deadline, then a formal demand (aanmaning), and after that you may have to pay a fine (boete). If you intentionally do not file after being invited to do so, you may receive a culpability fine (vergrijpboete), and an intentionally incorrect or incomplete return can lead to one too. Interest is charged on late returns. The pages we read do not state fine percentages or amounts; those are on the Belastingdienst’s separate fine and interest pages.
What to gather before you file
Our tips (not from the sources): collect the filing letter from the Belastingdienst, a list of the assets and debts of the deceased with their value on the date of death, your proof of the relationship, and any documents about inheritance tax paid abroad. The Belastingdienst runs a BelastingTelefoon for heirs (voor nabestaanden) for questions about your situation. For wider estate planning in an international family, see our guide to getting married in the Netherlands, since a marriage or registered partnership changes who counts as a partner.
8. FAQ
How much is the partner exemption in inheritance tax Netherlands 2026?
€828,035, according to the Belastingdienst.
What is the inheritance tax rate for children?
10% up to €158,669 and 20% above that amount, after subtracting the exemption of €26,230.
Do I pay inheritance tax Netherlands if the deceased lived abroad?
If the deceased was not Dutch, no. If the deceased was Dutch and lived abroad for more than 10 years, no. Otherwise it depends on the situation described in section 5.
What is the inheritance tax Netherlands deadline for a death in 2026?
20 months after the date of death, as printed in the filing letter.
Do I need to file if I got no letter?
Yes, if your inheritance is above your exemption, within the deadline.
🇳🇱 Dutch Corner
| Dutch | English |
|---|---|
| De erfbelasting | Inheritance tax |
| De erfenis | Inheritance |
| De erfgenaam | Heir |
| De vrijstelling | Exemption |
| Het tarief | Rate |
| De aangifte | Tax return |
| De overledene | The deceased |
| De belastingrente | Tax interest |
| De boete | Fine |
Sources
- Belastingdienst: Tarieven erfbelasting 2026 (rates, groups, how the rate applies)
- Belastingdienst: Hoeveel vrijstelling heb ik in 2026 voor de erfbelasting? (exemptions, child with a disability)
- Belastingdienst: Wanneer betaal ik geen of minder erfbelasting? (benefits, pension rule, inheritance from abroad, ANBI)
- Belastingdienst: Ik woon in het buitenland. Waar doe ik aangifte erfbelasting? (when Dutch tax applies, double taxation)
- Belastingdienst: Wanneer moet mijn aangifte erfbelasting binnen zijn? (8 and 20 months, extension, interest)
- Belastingdienst: Wat als ik geen aangifte erfbelasting doe? Of te laat, of onvolledig? (reminder, demand, fines)
Free: Netherlands 2027 Money Checklist
Every deadline and number you need before and after 1 January 2027, on two printable pages. Confirm your email and the PDF is yours; we will also email you when the 2027 figures are confirmed.
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