Erfbelasting Calculator 2026 - Dutch Inheritance Tax
Calculate Dutch inheritance tax for 2026. Your exemption depends entirely on your relationship to the deceased, and it ranges from a few thousand euros to more than eight hundred thousand. Official Belastingdienst rates and exemptions.
Exemptions in 2026
| Heir | Exemption |
|---|---|
| Partner (spouse, registered or cohabiting) | € 828.035,00 |
| Child, stepchild or foster child | € 26.230,00 |
| Child with a disability | € 78.671,00 |
| Grandchild | € 26.230,00 |
| Great-grandchild | € 2.769,00 |
| Parent | € 62.110,00 |
| Other heir (sibling, friend, other relative) | € 2.769,00 |
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.
This is one of 23 tools built on actual Dutch regulations rather than generic maths: salary and severance, notice periods and WW duration, BTW and mortgages, public holidays, AOW age, and GDPR-safe test data for Dutch systems.
See all Dutch toolsHow the Erfbelasting Calculator Works
- 01Enter the value of your share of the inheritance
- 02Choose your relationship to the deceased, which sets both the exemption and the rate
- 03The exemption is subtracted first, then the two-bracket rate is applied
- 04See the tax due, what you keep, and the effective percentage
Exemptions Differ Enormously per Heir
Inheritance tax is paid per heir over their own share. The rates match gift tax (10/20 percent for partner and children, 18/36 for grandchildren, 30/40 for everyone else), but the exemptions are worlds apart: a partner is exempt up to EUR 828,035 while a sibling or friend keeps only EUR 2,769. The same inheritance can be entirely tax free for one person and heavily taxed for another.
When to Use the Erfbelasting Calculator
Use it when you expect an inheritance and want to know roughly what remains, when planning an estate and comparing what different heirs would pay, or when weighing lifetime gifts against inheriting later. Business inheritances and estates with foreign assets need separate advice.
Frequently Asked Questions
- Each heir pays over their own share, using their own exemption and rate. That is why two people inheriting the same amount from the same estate can owe very different amounts.
- Usually not much, because the partner exemption is EUR 828,035 for 2026. Above that, the partner rate of 10 and 20 percent applies to the excess.
- Yes, the percentages and the bracket threshold are identical. Only the exemptions differ, which is why lifetime gifting is a common planning route: annual gift exemptions can be used repeatedly.
- The business succession scheme (bedrijfsopvolgingsregeling) offers a far larger exemption if you continue the business. That falls outside this calculator.
Does the estate pay, or does each heir?→
Do partners really pay nothing?→
Are the rates the same as for gift tax?→
What about inheriting a business?→
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