Erfbelasting Calculator 2026 - Dutch Inheritance Tax

How Dutch Inheritance Tax Works

Erfbelasting is paid by each heir over their own share, not by the estate as a whole, and only over the part that exceeds their personal exemption. After that, the rate depends on the relationship: a partner or child pays 10 percent up to € 158.669,00 and 20 percent above it, grandchildren pay 18 and 36 percent, and anyone else pays 30 and 40 percent.

The exemptions are where inheritance differs sharply from gifts. A surviving partner is exempt up to € 828.035,00, which means most partners pay nothing at all. A child keeps € 26.230,00 tax free, a parent € 62.110,00, and a sibling or friend only € 2.769,00. The same inheritance can therefore be tax free for one person and heavily taxed for another.

Two exemptions carry conditions worth knowing. A child with a disability can qualify for € 78.671,00, but only if their earning capacity is limited and the deceased covered more than half of their living costs. When both parents inherit, the parental exemption applies to them together rather than to each individually.

The rates are identical to those for gift tax, which is why gifting during your lifetime is a common planning route: the annual gift exemptions can be used repeatedly, while an inheritance exemption applies once. Whether that actually helps depends on your situation, so weigh it properly rather than assuming.

This calculator covers the standard cases. A business inheritance falls under the business succession scheme with far larger exemptions, and estates with foreign assets or unusual structures need advice. For the binding assessment, the Belastingdienst decides on the basis of the estate declaration.