76 countries · 2026
Countries with no inheritance tax
Checked November 9, 2026 · How we score
| # | Country | Inheritance tax | Personal | Wealth tax | Invest from | Score |
|---|---|---|---|---|---|---|
| 1 | 🇦🇪UAE No inheritance tax; estates follow Sharia succession unless a will is registered. | 0% | 0% | No | $545k | 8.0 |
| 2 | 🇪🇪Estonia No inheritance, estate or gift tax. | 0% | 22% | No | — | 7.7 |
| 3 | 🇬🇪Georgia No inheritance or gift tax between relatives; nonresident rules are limited. | 0% | 20% | No | $100k | 7.6 |
| 4 | 🇸🇬Singapore No estate duty (abolished in 2008). | 0% | 24% | No | $7.5M | 7.6 |
| 5 | 🇱🇹Lithuania Spouses and children inherit tax-free; other heirs pay 5% or 10% above an allowance. | 0% | 32% | No | — | 7.4 |
| 6 | 🇻🇬BVI No inheritance, estate or gift tax. | 0% | 0% | No | — | 7.3 |
| 7 | 🇭🇰Hong Kong No estate duty since 2006. | 0% | 16% | No | $3.9M | 7.2 |
| 8 | 🇧🇸The Bahamas No inheritance, estate or gift tax. | 0% | 0% | No | $750k | 7.0 |
| 9 | 🇦🇲Armenia No inheritance or gift tax for individuals. | 0% | 20% | No | — | 6.9 |
| 10 | 🇧🇭Bahrain No inheritance or gift tax; estates are distributed under Sharia law or the applicable personal-status rules. | 0% | 0% | No | $530k | 6.9 |
| 11 | 🇧🇬Bulgaria 0% for spouse, children and parents. Siblings and nieces pay 0.4%-0.8% and others up to 6.6%, depending on the municipality. | 0% | 10% | No | — | 6.8 |
| 12 | 🇰🇾Cayman No inheritance, estate or gift tax. | 0% | 0% | No | — | 6.8 |
| 13 | 🇵🇦Panama No inheritance or estate tax. | 0% | 25% | No | $200k | 6.8 |
| 14 | 🇸🇨Seychelles No inheritance or estate tax. | 0% | 15% | No | — | 6.8 |
| 15 | 🇲🇪Montenegro Spouses and children (first line of succession) are exempt; other heirs pay 3% on inherited property above an allowance. | 0% | 15% | No | — | 6.5 |
| 16 | 🇲🇰North Macedonia Close family (spouse and children) are generally exempt; other heirs pay 2% to 4% inheritance and gift tax. | 0% | 10% | No | — | 6.5 |
| 17 | 🇵🇾Paraguay No inheritance or estate tax; notary and registration fees apply. | 0% | 10% | No | — | 6.5 |
| 18 | 🇬🇬Guernsey No inheritance, estate or gift tax. | 0% | 20% | No | — | 6.4 |
| 19 | 🇧🇿Belize No inheritance, estate or gift tax. | 0% | 25% | No | — | 6.3 |
| 20 | 🇲🇭Marshall Islands No inheritance or estate tax. | 0% | 12% | No | — | 6.3 |
| 21 | 🇦🇮Anguilla No inheritance, estate or gift tax; probate and stamp duty may apply to transfers of real estate. | 0% | 0% | No | — | 6.2 |
| 22 | 🇮🇲Isle of Man No inheritance, estate, capital gains or wealth taxes. | 0% | 21% | No | — | 6.2 |
| 23 | 🇯🇪Jersey No inheritance, estate or gift tax; only probate fees on Jersey assets. | 0% | 20% | No | — | 6.2 |
| 24 | 🇻🇺Vanuatu No inheritance or estate tax. | 0% | 0% | No | $130k (CBI) | 6.2 |
| 25 | 🇵🇱Poland Spouse, children and close family are exempt if the acquisition is reported to the tax office within six months; other heirs pay 7% to 20%. | 0% | 32% | No | — | 6.1 |
| 26 | 🇦🇬Antigua No inheritance, estate or gift tax. | 0% | 0% | No | $230k | 6.0 |
| 27 | 🇱🇻Latvia No inheritance or gift tax between relatives; limited rules for other inheritors. | 0% | 33% | No | — | 6.0 |
| 28 | 🇴🇲Oman No inheritance tax; estates are distributed under Sharia-based succession rules. | 0% | 0% | No | $260k | 6.0 |
| 29 | 🇶🇦Qatar No inheritance or estate tax. | 0% | 0% | No | $200k | 6.0 |
| 30 | 🇷🇴Romania No inheritance tax; notary and registration fees apply. | 0% | 10% | No | — | 6.0 |
| 31 | 🇰🇳St Kitts & Nevis No inheritance or estate tax. | 0% | 0% | No | $150k | 6.0 |
| 32 | 🇧🇳Brunei No inheritance, estate or gift tax; Sharia succession applies to Muslims. | 0% | 0% | No | — | 5.9 |
| 33 | 🇨🇾Cyprus No inheritance, estate or gift tax. | 0% | 35% | No | $345k | 5.9 |
| 34 | 🇲🇾Malaysia No inheritance or estate tax; estate duty was abolished in 1991. | 0% | 30% | No | $110k | 5.9 |
| 35 | 🇳🇿New Zealand No inheritance or estate tax. | 0% | 39% | No | $2.9M | 5.9 |
| 36 | 🇹🇨Turks & Caicos No inheritance or estate tax. | 0% | 0% | No | $300k | 5.9 |
| 37 | 🇦🇩Andorra No inheritance or gift tax; only a small registration fee on property transfers. | 0% | 10% | No | $440k | 5.8 |
| 38 | 🇭🇺Hungary 0% for spouse, children and parents. Other heirs pay 18% (9% for property). | 0% | 15% | No | — | 5.8 |
| 39 | 🇷🇸Serbia Spouses and children are exempt; other heirs pay up to 2.5% above an allowance. | 0% | 15% | No | — | 5.8 |
| 40 | 🇰🇼Kuwait No inheritance or gift tax; Sharia succession rules apply. | 0% | 0% | No | — | 5.7 |
| 41 | 🇲🇺Mauritius No inheritance, estate or gift tax. | 0% | 20% | No | $375k | 5.7 |
| 42 | 🇨🇷Costa Rica No inheritance tax; a registry fee applies on transfers of property. | 0% | 25% | No | $150k | 5.6 |
| 43 | 🇭🇷Croatia 0% for spouse, children and other close relatives. Other heirs pay 4%. Real estate transfers between non-relatives can also bring 3% transfer tax. | 0% | 33% | No | — | 5.6 |
| 44 | 🇨🇿Czechia No inheritance or gift tax since 2014. | 0% | 23% | No | — | 5.6 |
| 45 | 🇱🇮Liechtenstein No inheritance or gift tax. | 0% | 22.4% | Yes | — | 5.6 |
| 46 | 🇺🇾Uruguay No inheritance tax; transfers of property to heirs attract a transfer duty of around 3%. | 0% | 36% | Yes | — | 5.6 |
| 47 | 🇨🇦Canada No inheritance or estate tax, but death triggers a deemed disposition of capital property and provincial probate fees apply. | 0% | 53.5% | No | — | 5.5 |
| 48 | 🇵🇹Portugal Spouses, descendants and ascendants are exempt from 10% stamp duty on inheritances; other heirs pay 10%. | 0% | 48% | No | $575k | 5.5 |
| 49 | 🇸🇻El Salvador No inheritance or gift tax; transfers of real estate carry registration and notary costs. | 0% | 30% | No | $1M (CBI) | 5.4 |
| 50 | 🇨🇭Switzerland Cantons set inheritance tax; most exempt spouses and children, though a few levy a low rate, and top rates reach about 50% for unrelated heirs in some cantons. | 0% | 40% | Yes | — | 5.4 |
| 51 | 🇧🇧Barbados No inheritance, estate or gift tax. | 0% | 27.5% | No | — | 5.3 |
| 52 | 🇬🇮Gibraltar No inheritance, estate or gift tax. | 0% | 28% | No | — | 5.3 |
| 53 | 🇰🇪Kenya Kenya has no inheritance or estate duty; stamp duty may apply when assets are transferred. | 0% | 35% | No | — | 5.3 |
| 54 | 🇲🇦Morocco Morocco has no inheritance or gift tax between family members; inheritance follows Islamic law and registration fees apply on real estate transfers. | 0% | 37% | No | — | 5.3 |
| 55 | 🇲🇹Malta No inheritance tax, but a 5% duty on documents applies to transfers of Maltese property and shares on death, with relief for the family home. | 0% | 35% | No | — | 5.1 |
| 56 | 🇩🇲Dominica No inheritance, estate or gift tax. | 0% | 35% | No | $200k | 5.0 |
| 57 | 🇦🇺Australia No inheritance or estate tax. Capital gains rules can apply to assets inherited and later sold. | 0% | 45% | No | — | 4.9 |
| 58 | 🇯🇲Jamaica Estate duty was abolished in 2014 and there is no inheritance or gift tax. Transfers of property attract transfer tax and stamp duty, with relief for transfers to spouses and children. | 0% | 30% | No | — | 4.9 |
| 59 | 🇻🇮USVI The USVI itself imposes no estate or inheritance tax. US federal estate and gift tax can still apply to US citizens, with the standard exemption (about US$15 million per person in 2026), and special rules treat some USVI-citizens-by-residence as non-residents for estate tax purposes. | 0% | 37% | No | — | 4.9 |
| 60 | 🇪🇬Egypt Egypt has no inheritance or gift tax; Islamic succession rules govern the distribution of estates. | 0% | 27.5% | No | $100k | 4.8 |
| 61 | 🇮🇱Israel Israel has no inheritance or gift tax; heirs inherit the original cost basis for later capital gains. | 0% | 50% | No | — | 4.8 |
| 62 | 🇳🇴Norway Inheritance and gift tax was abolished in 2014; heirs inherit the original cost basis, so capital gains tax can be triggered on later sale. | 0% | 47% | Yes | — | 4.8 |
| 63 | 🇬🇩Grenada No inheritance, estate or gift tax. | 0% | 28% | No | $270k | 4.7 |
| 64 | 🇸🇦Saudi Arabia No inheritance tax; estates follow Sharia succession rules. | 0% | 0% | No | $213k | 4.6 |
| 65 | 🇻🇳Vietnam Inheritance is not taxed as such, but 10% personal income tax applies to inherited property, with spouses, parents and children exempt. | 0% | 35% | No | — | 4.6 |
| 66 | 🇲🇽Mexico Inheritances are not subject to federal income or inheritance tax; notary and registration fees apply, and some states levy local charges. | 0% | 35% | No | — | 4.5 |
| 67 | 🇸🇪Sweden No inheritance or gift tax (abolished in 2004 and 2005). | 0% | 52.3% | No | — | 4.5 |
| 68 | 🇲🇨Monaco Spouses and direct descendants pay no inheritance tax; other heirs pay between roughly 8% and 16%. | 0% | 0% | No | — | 4.4 |
| 69 | 🇮🇩Indonesia No inheritance tax; inheritances to immediate family are not taxable income. | 0% | 35% | No | $350k | 4.3 |
| 70 | 🇵🇪Peru No inheritance, estate or gift tax in Peru. | 0% | 30% | No | — | 4.3 |
| 71 | 🇦🇹Austria No inheritance or gift tax since August 2008; a notification duty applies to larger gifts and real estate transfers pay a land transfer tax. | 0% | 55% | No | — | 4.2 |
| 72 | 🇱🇺Luxembourg Direct-line heirs (spouse and children) generally pay no inheritance tax; rates rise steeply for siblings and unrelated heirs. | 0% | 45.78% | No | — | 4.2 |
| 73 | 🇨🇳China China has no inheritance or estate tax; a national property-tax pilot has not been rolled out. | 0% | 45% | No | — | 3.9 |
| 74 | 🇮🇳India No inheritance or estate tax; gifts are taxed above INR 50,000 unless from relatives. | 0% | 30% | No | — | 3.9 |
| 75 | 🇳🇬Nigeria Nigeria has no federal inheritance or estate tax; some states charge stamp duty on transfers of property. | 0% | 25% | No | — | 3.5 |
| 76 | 🇦🇷Argentina No federal inheritance or gift tax. Only Buenos Aires province levies a transfer tax on inheritances, with brackets and exemptions that depend on the heir's relationship. | 0% | 35% | Yes | — | 2.8 |
Questions people ask
Which countries have no inheritance tax?
76 countries we track charge none on transfers to children, including UAE, Estonia, Georgia, Singapore, Lithuania, BVI, Hong Kong, The Bahamas, Armenia, Bahrain, Bulgaria, Cayman, Panama and Seychelles. Canada and Australia have no inheritance tax but can tax gains when someone dies.
Can I avoid inheritance tax by moving abroad?
Often, but not immediately. The UK taxes worldwide estates of long-term residents for up to 10 years after they leave, Germany for 5 years, and US citizens are always subject to estate tax.
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.