List of countries by inheritance tax rates

This is the list of countries by inheritance tax rates. Inheritance tax or estate tax is the tax levied upon the wealth of a person at the time of their death before it is passed on to their heirs.^[1][2][3]

List

Country	Top rate
Belgium	80%[4]
Japan	55%[5]
Georgia	0%[6]
South Korea	50%[7]
Germany	50%[8]
France	60%[9]
United Kingdom	40%
United States	40%[10]
Netherlands	40%[11]
Ecuador	35%[12]
Spain	34%
Ireland	33%
Chile	25%
South Africa	25%[13]
Greece	20%
Taiwan	20%[14]
Finland	19%
Ukraine	18%
Denmark	15%
Iceland	10%
Turkey	1–30%[15]
Vietnam	10%[16]
Brazil	8%[17]
Poland	7%
Switzerland (Federal)	0%[18]
Philippines	6%[19]
Croatia	5%
Italy	4%
Australia	0%
Austria	0%
Canada	0%
China	0%[20]
Estonia	0%
Hong Kong	0%
Hungary	18%[21]
India	0%
Israel	0%
Luxembourg	0%
Malta	0%
Mexico	0%
New Zealand	0%
Norway	0%[17]
Pakistan	0%
Portugal	0%
Russia	0%[22]
Serbia	0%
Singapore	0%[23]
Slovak Republic	0%
Slovenia	0%
Sweden	0%