Gift and inheritance tax rates 2024

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the gift or inheritance. The table shows which rate applies.

Inheritance tax exemptions

You do not pay inheritance tax on a set amount. This is the exemption. The size of the exemption depends on your relationship with the deceased. The table shows which exemption applies.

*If both parents inherit, the exemption for them together is €59,643. If one parent inherits, the exemption for this parent is also €59,643.

Gift tax exemptions

You do not pay gift tax on a set amount. This is the exemption. An exemption applies per recipient and per calendar year.

Single increased exemption for children

It is possible to make a one-off exempted gift of €31,813 to children between the ages of 18 and 40, which amount is increased to €66,268 if the amount is used to finance a study. Please note: you must always file a gift tax return for these gifts.