Inheritance Tax Calculator
No inheritance tax is paid if the inheritance share is under 30,000 euros (death on 1 January 2026 or later, previously 20,000 euros). In tax class I the tax rate is 7-19 % and in tax class II 19-33 %.
Calculation result
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Tax bracket table (Tax class I)
| Taxable portion value | Tax at lower limit | Tax rate |
|---|---|---|
| 30 000 – 40 000 € | 100 € | 7 % |
| 40 000 – 60 000 € | 800 € | 10 % |
| 60 000 – 200 000 € | 2 800 € | 13 % |
| 200 000 – 1 000 000 € | 21 000 € | 16 % |
| Over 1 000 000 € | 149 000 € | 19 % |
Tax at the lower limit + percentage on the amount exceeding the lower limit. Inheritances under €30,000 are tax-free (€20,000 for deaths before 2026).
This calculator provides an indicative estimate. The actual inheritance tax may differ due to deductions (spouse deduction, minor's deduction) and tax authority interpretations. The tax schedule is selected by the year of death. Please verify current rates with the Finnish Tax Administration.
Calculate an estimate of inheritance tax in Finland. Enter the inheritance amount and select the tax class.
How inheritance tax is calculated
- Work out the value of your share: the assets in the estate inventory minus debts and funeral costs, divided between the heirs.
- Subtract any deductions: a surviving spouse gets a €90,000 spouse deduction and a child of the deceased under 18 a €60,000 minor deduction.
- Choose the tax class. Class I covers the spouse, children, grandchildren, parents and grandparents, and the spouse's children; a cohabiting partner only under certain conditions. All other heirs are in class II.
- The tax is read from the schedule: the tax at the lower limit plus a percentage of the amount above it. The Tax Administration assesses inheritance tax from the estate inventory, so no separate return is needed.
Example: a child inherits €100,000
Death in 2026, tax class I. The share falls in the €60,000–200,000 bracket, so the tax is €2,800 + 13% × €40,000 = €8,000, an effective rate of 8%. If the heir is a sibling (class II), the tax is €7,000 + 29% × €40,000 = €18,600.
Why does the year of death matter?
Inheritance tax uses the schedule in force on the date of death. From the start of 2026 the tax-free limit rose from €20,000 to €30,000 and the tax in the lowest brackets fell; the rates stayed the same. If the death occurred in 2025 or earlier, choose "2025 or earlier" in the calculator.
Deductions, payment dates and more worked examples are covered in the guide Inheritance tax 2026: tax classes, deductions and examples.
Inheritance tax FAQ
How much inheritance tax is paid on €100,000?
For deaths in 2026 or later, €8,000 in tax class I (for example a child) and €18,600 in tax class II (for example a sibling). Deductions can reduce the tax.
What is the tax-free limit for inheritance tax?
€30,000 when the death occurred on or after 1 January 2026; before that it was €20,000. The limit is not a deduction: if a share is €30,000 or more, tax is calculated on the whole share.
How much can a surviving spouse inherit tax-free?
A surviving spouse gets a €90,000 spouse deduction. If the remaining share is under €30,000, no tax is due, so in practice a share of up to about €120,000 is tax-free for a spouse.
Is the calculator result the final tax?
No. The calculator gives an estimate. The final tax is set by the Tax Administration based on the estate inventory, and depends on deductions, debts and how assets are valued.
Tax schedules: Finnish Tax Administration (Verohallinto), inheritance tax schedule.