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🇮🇹 Italian Inheritance Tax Calculator

What one heir actually pays in Italy: allowances, the rate scale. Includes the filing deadline, which is the part that costs families money.

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🇮🇹 Italy

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🇮🇹 Italian Inheritance Tax Calculator

What one heir pays, using 2026 rates

Your details

€

Inheritance tax here is charged per heir on what each one receives, not on the estate as a whole.

Each spouse and child has their own €1,000,000 allowance, which is why most Italian estates pay no inheritance tax at all.

Mortgage and cadastral taxes are due on inherited property even when no inheritance tax is payable.

Reduces the mortgage and cadastral taxes to small fixed amounts.

Estimated tax

Estimated inheritance tax1.8% effective
€3,600

Spouse or child · €1,000,000 allowance applied

Breakdown
Amount inherited€200,000
Allowance-€1,000,000
Taxable amount€0
Tax before relief€0
Inheritance tax€0
Also due
Imposta ipotecaria (2% of cadastral value)€2,400

Charged on the cadastral value, which is usually well below market value. This estimate assumes about 60% of the declared estate value.

Imposta catastale (1% of cadastral value)€1,200
Total due€3,600

Filing deadline

12 months from the death, filed with the Agenzia delle Entrate.

Worth knowing before you rely on this

  • Since the 2024 reform, heirs calculate and pay the tax themselves shortly after filing (autoliquidazione), with instalments available.
  • Bank accounts stay frozen until the dichiarazione di successione is filed.
  • Forced-heirship shares (legittima) apply whatever the will says, and can be claimed for years after the death.
  • This is a simplified estimate for one heir. Business, farm and main-home reliefs, disability allowances and lifetime gifts all change the answer. Get advice before filing.

Your estimate: €3,600. A specialist inheritance adviser in Italy routinely saves families more than their own fee, through reliefs and elections this estimate cannot apply. Free quote →

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What this is based on

2026 rates · Agenzia delle Entrate, successioni

Rules and rates change. This tool gives you an informed starting point and the legal references to check, it is not legal or tax advice, and it does not replace a professional where money or deadlines are at stake.

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