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  • Inheritance and Gift Tax

Inheritance and Gift Tax 2021


Inheritance tax will be paid in 2021 in accordance with the following scale:

1. Category

 Estate value, €

Inheritance tax, € at left-hand value


Inheritance tax % for amounts
in excess

20 000 - 40 000

100

7

40 000 - 60 000

1 500

10

60 000 - 200 000

3 500

13

200 000 - 1 000 000

21 700

16

1 000 000 -

149 700

19


2. Category

Estate value, €

Inheritance tax, € at left-hand value


Inheritance tax % for amounts
in excess

20 000 - 40 000

100

19

40 000 - 60 000

3 900

25

60 000 - 200 000

8 900

29

200 000 - 1 000 000

49 500

31

1 000 000 -

297 500

33

 
Gift tax will be paid in 2021 in accordance with the following scale:

1. Category

Estate value, €

Gift tax, € at left-hand value


Gift tax % for amounts
in excess

5 000 - 25 000

100

8

25 000 - 55 000

1 700

10

55 000 - 200 000

4 700

12

200 000 - 1 000 000

22 100

15

1 000 000 -

142 100

17


2. Category

Estate value, €

Gift tax, € at left-hand value


Gift tax % for amounts
in excess

5 000 - 25 000

100

19

25 000 - 55 000

3 900

25

55 000 - 200 000

11 400

29

200 000 - 1 000 000

53 450

31

1 000 000 -

301 450

33


Tax bracket 1:
Children (incl. foster children) and their direct heirs (grandchildren, great-grandchildren, etc.), spouse, child of spouse and their direct heirs, father, mother, grandparents and domestic partner if they have a child with the deceased/gift giver or if they have been previously married to the deceased.

Tax bracket 2:
All others, for example siblings and their offspring, siblings of the deceased person's parents, domestic partner.