Netherlands inheritance tax calculator

Dutch inheritance tax (erfbelasting) is charged on each heir, with an exemption and a rate that depend on the relationship — and it turns entirely on where the deceased lived. This is how the exemptions and rate bands work in 2026.

Reflects 2026 Dutch rules · per-heir exemptions and rate bands · an estimate, not advice.

Charged on the heir, and only if the deceased was Dutch-resident

The Netherlands taxes each beneficiary on what they inherit above a personal exemption. Crucially, Dutch inheritance tax turns on the deceased's residence — there is no Dutch tax on an inheritance from a non-resident (the old situs tax was abolished in 2010). Dutch nationals carry a 10-year tail after emigrating.

The 2026 exemptions

• Spouse / registered partner: €828,035 (reduced by certain pension entitlements, with a floor).
• Child / grandchild: €26,230 each.
• Parent: €62,110.
• Everyone else: €2,769.

The rate bands

• Spouse, partner and children: 10% up to €158,669, then 20% above it.
• Grandchildren: 18% / 36%.
• Parents, siblings and unrelated heirs: 30% / 40%.

The traps that catch Dutch estates

• The partner exemption has offsets. It is reduced by the actuarial value of certain survivor pensions (down to a floor) — the headline €828,035 is not always the full shield.
• Grandchildren and outsiders pay steep rates. 36–40% arrives quickly above a tiny exemption.
• The 10-year emigration tail. A Dutch national who moves abroad is still within erfbelasting for a decade.

See your own numbers

HeirCalc applies each heir's exemption and the correct rate band 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.