🇳🇱 the Netherlands
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🇳🇱 Dutch 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.
The partner exemption is large enough that most surviving partners pay nothing. It is reduced by the value of pension entitlements.
Estimated tax
Spouse or registered partner · €828,035 allowance applied
Breakdown
Filing deadline
8 months from the death. Interest accrues after that, so file an estimate rather than waiting.
Worth knowing before you rely on this
- Where there is no will and the deceased leaves a partner and children, the partner takes all the assets and the children receive a monetary claim payable on the partner's death, though tax can still be due now.
- Exemptions and band thresholds are indexed every year, so check the current figures before relying on a total.
- Banks usually require a verklaring van erfrecht from a notary before releasing accounts.
- 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: €0. A specialist inheritance adviser in the Netherlands routinely saves families more than their own fee, through reliefs and elections this estimate cannot apply. Free quote →
What this is based on
2026 rates · Belastingdienst, erfbelasting
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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