Two brackets, three groups
Dutch inheritance tax uses two tariff brackets and three groups of heirs. The group sets the rate, the brackets show where the rate steps up.
Group 1: partner and children
| Bracket | Amount (after exemption) | Rate |
|---|---|---|
| 1 | up to ~158,000 EUR | 10 % |
| 2 | above 158,000 EUR | 20 % |
Stepchildren and recognised foster children fall in the same bracket as biological children.
Group 1A: grandchildren
| Bracket | Amount (after exemption) | Rate |
|---|---|---|
| 1 | up to ~158,000 EUR | 18 % |
| 2 | above 158,000 EUR | 36 % |
A grandchild is taxed at almost double the rate of a child, to discourage parents from "skipping" a generation purely for tax reasons.
Group 2: other heirs
| Bracket | Amount (after exemption) | Rate |
|---|---|---|
| 1 | up to ~158,000 EUR | 30 % |
| 2 | above 158,000 EUR | 40 % |
"Other heirs" includes siblings, parents (despite being close family, they fall here for the rate), grandparents, nephews, nieces, aunts, uncles, friends, and non-ANBI charities.
Exemptions at a glance
| Relationship | 2026 exemption (indicative) |
|---|---|
| Partner or registered partner | ≈ 800,000 EUR |
| Child | 25,000 EUR |
| Grandchild | 25,000 EUR |
| Parent | 56,000 EUR |
| Other heir | 2,500 EUR |
| Disabled child (additional) | ≈ 75,000 EUR |
The partner exemption is reduced by half of any survivor's pension or annuity, with a minimum residual exemption of around 200,000 EUR.
A worked example
A father dies and leaves one daughter. Net estate: 250,000 EUR.
- Daughter exemption: 25,000 EUR
- Taxable: 250,000 - 25,000 = 225,000 EUR
- Bracket 1 (10 % over 158,000) = 15,800 EUR
- Bracket 2 (20 % over 67,000) = 13,400 EUR
- Total tax: 29,200 EUR
Special exemptions
- Disabled child: a child permanently unable to support themselves receives an additional exemption.
- ANBI: a recognised public benefit institution is fully exempt.
- Pension imputation: the partner exemption is reduced by half of the survivor's pension value.
When you pay no inheritance tax at all
When the taxable acquisition stays under your personal exemption. A partner inheriting up to ~800,000 EUR pays nothing. A child inheriting 24,000 EUR pays nothing. A friend inheriting 2,000 EUR pays nothing.
International elements
If you live abroad or inherit from abroad, foreign inheritance tax may also apply. The Netherlands has bilateral treaties with a small number of countries to avoid double taxation. More on cross-border inheritances.