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Inheritance tax is calculated, for each heir separately, on his share

1 Direct line, spouses, registered partners

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

3%

 

€12 500   

-    €25 000

4%

+    €375

€25 000   

-    €50 000

5%

+    €875

€50 000   

-    €100 000

7%

+  €2 125

€100 000   

-    €150 000

10%

+  €5 625

€150 000   

-    €200 000

14%

+ €10 625

€200 000   

-    €250 000

18%

+ €17 625

€250 000   

-    €500 000

24%

+ €26 625

over €500 000

30%

+ €86 625

There is a tax-free allowance of €12,500 for each heir (€25,000 if the estate is worth less than €125,000). For children under 21, €2,500 is added to the allowance for each year under 21.  If the deceased owned or co-owned his principal residence, there is a tax reduction.

In 2014, an inheritance tax exemption was introduced when a spouse or a registered partner inherits the family home. That exemption is limited to the inheritance tax on the first €160,000.

2 Between brothers and sisters

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

20%

 

€12 500   

-    €25 000

25%

+  €2 500

€25 000   

-    €75 000

35%

+  €5 625

€75 000   

-    €175 000

50%

+ €23 125

over €175 000

65%

+ €73 125

3. Between uncles/aunts and nephews/nieces

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

25%

 

€12 500   

-    €25 000

30%

+  €3 125

€25 000   

-    €75 000

40%

+  €6 875

€75 000   

-    €175 000

55%

+ €26 875

over €175 000

70%

+ €81 875

4 Between other persons

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

30%

 

€12 500   

-    €25 000

35%

+  €3 750

€25 000   

-    €75 000

60%

+  €8 125

over €175 000

80%

+ €38 125

Charity 

Legacies to non-profit associations and foun­dations (in Belgium or in the European Economic Area: 7%.