Inheritance tax in the Netherlands: a guide for expats
Who pays, the 2026 rates and exemptions, and what changes when you or your heirs live abroad
Short answer: Dutch inheritance tax (erfbelasting) is due when the person who died lived in the Netherlands, whatever the nationality or home country of the heirs. In 2026 children pay 10% to 20% on what they inherit above €26,230, a partner is exempt up to €828,035, and everyone else pays 30% to 40% above €2,769.
Inheritance tax is easy to ignore until it matters, and for expats it works differently from many home countries. The tax follows the residence of the person who died, not of the heirs, so family abroad can owe Dutch tax. An unmarried partner can pay up to 40% unless you arranged things in advance.
This guide covers the tax and the basics of who inherits. It sits alongside our guides to box 3 wealth tax, which taxes your assets while you are alive, and leaving the Netherlands, which matters because moving away changes whether Dutch inheritance tax applies.
Table of contents
Who pays Dutch inheritance tax?
The deciding factor is where the person who died lived, and for Dutch nationals also when they left. The heir's own nationality and country of residence do not change whether Dutch tax is due.
| The person who died | Dutch inheritance tax? |
|---|---|
| Lived in the Netherlands (any nationality) | Yes, on inheritances above the exemption, including for heirs abroad |
| Not Dutch and did not live in the Netherlands | No |
| Dutch, died within 10 years of leaving the Netherlands | Yes |
| Dutch, died more than 10 years after leaving | No |
Source: Belastingdienst, do I pay inheritance tax in the Netherlands?
For most expats this means two things. While you live here, your estate falls under Dutch inheritance tax, wherever your children or relatives live. Once you move away, and you are not Dutch, it no longer does. If you hold or acquire Dutch nationality, see our Dutch citizenship guide: the 10-year rule then applies to you.
Dutch inheritance tax rates 2026
The rate depends on your relationship to the person who died and on the size of the taxable amount, which is what you inherit minus your exemption. There are two brackets, split at €158,669.
| Heir | Taxable amount up to €158,669 | Above €158,669 |
|---|---|---|
| Partner or child | 10% | 20% |
| Grandchild or further descendant | 18% | 36% |
| Anyone else (sibling, friend, niece) | 30% | 40% |
Source: Belastingdienst, tarieven erfbelasting 2026 (Dutch).
How much can you inherit tax-free?
Each heir has their own exemption. If what you inherit is at or below it, you pay nothing.
| Heir | Exemption 2026 |
|---|---|
| Spouse, registered partner or qualifying cohabiting partner | €828,035 |
| Child, stepchild or foster child | €26,230 |
| Grandchild | €26,230 |
| Child with a disability (conditions apply) | €78,671 |
| Parent (jointly if both parents inherit) | €62,110 |
| Great-grandchild | €2,769 |
| Anyone else | €2,769 |
Source: Belastingdienst, vrijstelling erfbelasting 2026 (Dutch). The higher exemption for a child with a disability applies if the child will probably earn less than half of what a healthy person earns in suitable work and the deceased paid more than half of their living costs.
Worked examples
These examples apply the 2026 rates and exemptions above to a single inheritance and nothing else. Real estates can involve deductions, debts and earlier gifts, so treat them as an order of magnitude and use the Belastingdienst calculation in the actual return.
| Heir and inheritance | Taxable amount | Tax |
|---|---|---|
| Child inherits €100,000 | €73,770 (after €26,230) | €7,377 (10%) |
| Child inherits €300,000 | €273,770 | €38,887.10 (10% on €158,669, 20% on the rest) |
| Grandchild inherits €100,000 | €73,770 | €13,278.60 (18%) |
| Friend inherits €50,000 | €47,231 (after €2,769) | €14,169.30 (30%) |
| Sibling inherits €250,000 | €247,231 | €83,025.50 (30% on €158,669, 40% on the rest) |
The jump between a child and anyone else is the most important number on this page. The same €250,000 that costs a sibling €83,025.50 would cost a child €28,887.10. That gap is why unmarried partners and stepfamilies are the situations most worth planning for.
Married, registered and unmarried partners
A spouse or registered partner gets the €828,035 exemption automatically. An unmarried partner only counts as a partner for inheritance tax if one of these applies:
- You had a notarial cohabitation contract (samenlevingscontract) with a mutual duty of care, and you were both registered at the same address, for at least 6 months before the death.
- You had no such contract, but you were registered at the same address for at least 5 years.
The registration can be in the Dutch BRP or a comparable register abroad, which helps couples who lived together before moving here. Our BRP registration guide explains how your address history is recorded.
Two separate questions. Qualifying as a partner for the tax only lowers the tax. It does not make your partner an heir: without a will, an unmarried partner inherits nothing under Dutch law (see who inherits). Couples who are not married need both a will and, ideally, a notarial cohabitation contract. Source: Belastingdienst, partners voor de erfbelasting.
Filing deadline: now 20 months
For deaths in 2026 the inheritance tax return is due on the date stated in the Belastingdienst's letter, which is 20 months after the date of death. For deaths before 2026 it was 8 months, and many English sources still quote that. Tax interest (belastingrente) runs from the end of the filing period, so a complete and correct return on time avoids it.
The heirs file jointly and are jointly responsible for a correct, complete return. The Belastingdienst runs a free information line for surviving relatives, also reachable from abroad.
Source: Belastingdienst, wanneer moet mijn aangifte erfbelasting binnen zijn? (Dutch).
Heirs abroad and double taxation
If the person who died lived in the Netherlands, an heir living abroad pays Dutch inheritance tax in the same way as an heir living here. Their own country may tax the same inheritance as well, under its own rules.
When that happens, you declare the foreign tax in your Dutch return. Depending on the countries involved, rules may prevent the double taxation, or you may deduct the inheritance tax paid abroad from your inheritance. The Belastingdienst does not explain every country's rules, and neither can we, so this is where a cross-border tax adviser earns their fee. Our expat tax advisors guide explains how to choose one.
Source: Belastingdienst, I received an inheritance and live abroad.
Who inherits: Dutch inheritance law in brief
Inheritance tax decides how much goes to the state. Inheritance law decides who gets the rest. For expats the two can follow different countries.
Which country's law applies
Under the EU Succession Regulation, your succession is governed by the law of the country where you had your habitual residence when you died. You can instead choose, in your will, the law of a country whose nationality you have. That choice changes who inherits and how. It does not change Dutch inheritance tax, which still depends on where you lived.
If there is no will
- A spouse with no children inherits everything.
- A spouse and children inherit equal shares, but the spouse acquires the assets. Each child gets a money claim on the surviving spouse for their share.
- An unmarried cohabiting partner does not inherit under Dutch law without a will.
Wills, children and accepting an inheritance
- A Dutch will is made by a notary (notarial will) or written by hand and handed to a notary for safekeeping, and is recorded in the Central Register of Wills (CTR).
- Children cannot simply be disinherited: a child can claim a reserved share (legitieme portie). Claiming it makes the child a creditor of the estate rather than an heir.
- An heir can accept an inheritance outright, accept it beneficially (beneficiair aanvaarden), which limits liability for debts to what is inherited, or reject it. If you are unsure whether an estate has debts, the beneficial route is the cautious one.
Sources: European e-Justice Portal, succession in the Netherlands and Regulation (EU) No 650/2012.
A will drafted in your home country may not do what you expect once you live here. For anything beyond the simplest situation, see a Dutch notary; our legal services overview lists where to start, and couples from different countries will find more in our guide to intercultural relationships.
Frequently asked questions
Do I have to pay inheritance tax in the Netherlands?
You pay Dutch inheritance tax if the person who died lived in the Netherlands and your inheritance is worth more than your exemption. Where you live yourself does not matter. If the deceased was not Dutch and did not live in the Netherlands, no Dutch inheritance tax is due.
What are the Dutch inheritance tax rates for 2026?
Partners and children pay 10% on the taxable amount up to €158,669 and 20% above it. Grandchildren and further descendants pay 18% and 36%. All other heirs, such as siblings and friends, pay 30% and 40%. The rates apply to the value above your exemption.
How much can I inherit tax-free in the Netherlands?
In 2026 the exemption is €828,035 for a spouse, registered partner or qualifying cohabiting partner, €26,230 for a child or grandchild, €78,671 for a child with a disability who meets the conditions, €62,110 for parents (jointly if both inherit) and €2,769 for anyone else.
I live abroad and inherit from someone in the Netherlands. Do I pay Dutch tax?
Yes, if the deceased lived in the Netherlands and your inheritance exceeds your exemption. Your own country may also tax the inheritance. If you pay tax in both countries, you declare this in your Dutch return; rules may prevent double taxation, or you may deduct the foreign tax from your inheritance.
Does Dutch inheritance tax still apply after an expat leaves the Netherlands?
For a non-Dutch national, no Dutch inheritance tax is due once they no longer live in the Netherlands. For a Dutch national the rule is stricter: Dutch inheritance tax still applies if they die within 10 years of leaving the Netherlands.
How long do heirs have to file the inheritance tax return?
For deaths in 2026 the return must be filed by the date in the letter from the Belastingdienst, which is 20 months after the date of death. For deaths before 2026 the deadline was 8 months. Tax interest is charged from the end of the filing period.
Does my unmarried partner count as a partner for inheritance tax?
Yes, if you had a notarial cohabitation contract with a mutual duty of care and were registered at the same address for at least 6 months before the death. Without such a contract, you qualify after 5 years at the same registered address. Otherwise your partner gets the €2,769 exemption and pays the 30% to 40% rates.
Does my unmarried partner inherit if I have no will?
No. Under Dutch law an unmarried cohabiting partner does not inherit without a will. If you want your partner to inherit, you need a will made by a Dutch notary, or a valid will under another law you have chosen.
Can I choose the inheritance law of my home country?
Under the EU Succession Regulation your succession is governed by the law of the country where you had your habitual residence when you died, unless you choose in your will the law of a country whose nationality you have. That choice changes who inherits. It does not change Dutch inheritance tax, which depends on where you lived.