Italy inheritance tax calculator

Italian inheritance tax (imposta di successione) is among the lightest in Europe — a €1,000,000 allowance per close relative and rates of just 4% to 8%. This is how the allowances and rates work in 2026, and the property taxes that come on top.

Reflects 2026 Italian rules · per-beneficiary allowances and flat rates · an estimate, not advice.

Generous allowances, low rates

Italy taxes each beneficiary on what they receive above a personal allowance that depends on the relationship — and the rates are strikingly low by European standards.

The 2026 allowances and rates

• Spouse and children (and other direct line): €1,000,000 allowance each, then 4% on the excess.
• Siblings: €100,000 allowance, then 6%.
• Other relatives up to the 4th degree (nieces/nephews, in-laws): 6%, no allowance.
• Unrelated beneficiaries: 8%, no allowance.

Property taxes come on top

Italian real estate also triggers mortgage tax (imposta ipotecaria) 2% and cadastral tax (imposta catastale) 1% of the cadastral value (minimum €200 each; a fixed €400 with prima-casa main-home relief). HeirCalc flags these rather than computing them, since they turn on the cadastral value — but budget for them on any inherited property.

The traps that catch Italian estates

• The €1M allowance is per beneficiary, not per estate. Splitting an estate among several children multiplies the allowance.
• Cadastral value ≠ market value. The property taxes are keyed to the (usually lower) cadastral value — confirm it before estimating.
• Forced heirship (legittima). Close relatives are entitled to a reserved share, which shapes who inherits and is taxed.

See your own numbers

HeirCalc applies each beneficiary's allowance and the correct rate to your exact inheritance — and shows the statutory reason behind every figure. It runs entirely in your browser; nothing is saved or sent anywhere.

This guide is general information for 2026, not legal, tax, or financial advice. The outcome turns on precise facts — residence, the exact assets, the reliefs and elections available, and how title is held — that can change the result. Confirm your situation with a qualified professional. HeirCalc is an estimator by Krometis Analytics.