All 48 countries and territories on the board, read the way a family reads them: what a spouse and children pay when an estate passes. 28 levy nothing. 6 levy a tax that spares them.
In short, current to September 2026
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Countries with no inheritance tax 2026: 28 with none, 6 that spare children, patrician.ch/answers/countries-with-no-inheritance-tax/, September 2026.
Each country is read on its national rule for a spouse and children. Where a canton, region or state sets its own rule, the address page carries it.
| Country | What a child pays | The rule | On the board |
|---|---|---|---|
| UAE | nothing | The UAE levies no inheritance or estate tax. Source: UAE Ministry of Finance. | Abu Dhabi, Dubai |
| Anguilla | nothing | Anguilla levies no inheritance, estate or gift tax. Source: Government of Anguilla. | Anguilla |
| Uruguay | nothing | Uruguay levies no inheritance or estate tax. Source: DGI, Uruguay. | Punta del Este |
| St Kitts and Nevis | nothing | St Kitts and Nevis levies no inheritance or estate tax. Source: Inland Revenue Department, St Kitts and Nevis. | Christophe Harbour |
| Antigua and Barbuda | nothing | Antigua and Barbuda levies no inheritance or estate tax. Source: Antigua and Barbuda Inland Revenue. | St John's |
| Turks and Caicos | nothing | The Turks and Caicos Islands levy no inheritance or estate tax. Source: Government of the Turks and Caicos Islands. | Providenciales |
| Czech Republic | nothing | The Czech Republic abolished inheritance tax in 2014. Inheritances are exempt from income tax. Source: Czech Financial Administration. | Prague |
| Cayman Islands | nothing | The Cayman Islands levy no inheritance, estate or gift tax. Source: Cayman Islands Government. | George Town |
| Bahamas | nothing | The Bahamas levies no inheritance, estate or gift tax. Source: Bahamas Department of Inland Revenue. | Nassau |
| French Polynesia | nothing | French Polynesia has levied no succession duty since deliberation 94-141 of 1994. French inheritance tax still reaches an heir resident in mainland France and assets located there. Source: Chambre des notaires de Polynésie française. | Bora Bora |
| Mauritius | nothing | Mauritius levies no inheritance or estate tax. Source: Mauritius Revenue Authority. | Grand Baie |
| British Virgin Islands | nothing | The British Virgin Islands levy no inheritance, estate or gift tax. Source: BVI Inland Revenue. | Virgin Gorda |
| Andorra | nothing | Andorra levies no inheritance or gift tax. Source: Andorra tax code. | Andorra la Vella |
| Cyprus | nothing | Cyprus abolished estate duty in 2000. Source: Cyprus Tax Department. | Limassol |
| Panama | nothing | Panama levies no inheritance or estate tax. Source: DGI, Panama. | Panama City |
| Barbados | nothing | Barbados levies no inheritance or estate tax. Source: Barbados Revenue Authority. | Platinum Coast |
| Gibraltar | nothing | Gibraltar levies no inheritance or estate tax. Source: HM Government of Gibraltar. | Gibraltar |
| Austria | nothing | Austria abolished inheritance and gift tax in 2008. A real estate transfer tax still applies when Austrian property passes. Source: Austrian Federal Ministry of Finance. | Vienna, Kitzbühel |
| Jersey | nothing | Jersey levies no inheritance tax. Probate stamp duty of up to 0.75% applies to Jersey movable estate. Source: Government of Jersey. | Jersey |
| Indonesia | nothing | Indonesia levies no inheritance tax and inheritances are exempt from income tax. A land and building acquisition duty can apply when inherited property is registered. Source: Directorate General of Taxes, Indonesia. | Bali |
| Liechtenstein | nothing | Liechtenstein abolished inheritance and gift tax in 2011. Source: Liechtenstein Tax Administration. | Vaduz |
| Mexico | nothing | Mexico levies no federal inheritance tax, and inheritances are exempt from income tax. Source: SAT, Mexico. | Los Cabos, Tulum, Cancún |
| Singapore | nothing | Singapore abolished estate duty in 2008. Source: IRAS, Singapore. | Singapore |
| Hong Kong SAR | nothing | Hong Kong abolished estate duty in 2006. Source: Inland Revenue Department, Hong Kong. | Hong Kong |
| New Zealand | nothing | New Zealand abolished estate duty in 1992. Source: Inland Revenue, New Zealand. | Queenstown |
| Australia | nothing | Australia levies no inheritance or estate tax. Capital gains tax can fall due when an heir later sells an inherited asset. Source: Australian Taxation Office. | Sydney |
| Argentina | nothing in the City | Argentina has no national inheritance tax and the City of Buenos Aires levies none. The Province of Buenos Aires, a separate jurisdiction, taxes free transfers (Law 14,044, about 7% for children at the top of its scale) on heirs domiciled there and on assets located there. Source: Province of Buenos Aires Law 14,044, La Nación Dec 2025. | Buenos Aires |
| Israel | nothing | Israel abolished estate tax in 1981. Source: Israel Tax Authority. | Tel Aviv |
| Country | What a child pays | The rule | On the board |
|---|---|---|---|
| Monaco | nothing | Monaco exempts a spouse, children and parents. Siblings pay 8% and others up to 16%. Source: Direction des Services Fiscaux, Monaco. | Monaco |
| Croatia | nothing | Croatia taxes inheritance at 4%, but a spouse, children and parents are exempt. Source: Croatian Tax Administration. | Hvar |
| Switzerland | nothing | Switzerland has no federal inheritance tax. The canton sets it: every canton exempts a spouse, and all but Vaud, Neuchâtel and Appenzell Innerrhoden exempt children. Some Lucerne municipalities tax children. Source: Swiss Federal Tax Administration; Homburger, Nov 2025. | Zermatt, Verbier, Lucerne (1% to 2% above CHF 100,000), Zug, Montreux (up to 3.5% above CHF 1M), St. Moritz, Lugano, Gstaad, Zurich, Geneva |
| Montenegro | nothing | Montenegro taxes inheritance at 3%, but first degree heirs (spouse, children, parents) are exempt. Source: Montenegro Law on Property Tax. | Tivat |
| Portugal | nothing | Portugal charges 10% stamp duty on inheritance, but a spouse, children and parents are exempt. Source: Código do Imposto do Selo. | Lisbon, Quinta do Lago, Cascais |
| Luxembourg | nothing on the statutory share | Luxembourg exempts children, and a spouse with common children, on what they inherit within the statutory share. Source: Luxembourg Administration de l'enregistrement. | Luxembourg |
| Country | What a child pays | The rule | On the board |
|---|---|---|---|
| Malta | 5% on Maltese real estate | Malta levies no inheritance tax, but a 5% duty applies when Maltese real estate passes on death. Source: Duty on Documents and Transfers Act, Malta. | Valletta |
| Italy | 4% above €1M | Italy taxes a spouse and each child at 4% above a €1,000,000 allowance each. Source: Testo unico successioni e donazioni. | Tuscany, Cortina d'Ampezzo, Capri, Rome, Amalfi Coast, Porto Cervo, Portofino, Lake Como, Milan |
| Dominican Republic | 3% | The Dominican Republic taxes an estate at 3% after deductions, 4.5% where the heir is not resident, under Law 2569 of 1950. A 2024 Senate bill to repeal it has not been confirmed as law. Source: Law 2569 of 1950, DGII. | Casa de Campo |
| Thailand | 5% above THB 100M | Thailand taxes inheritance above THB 100 million at 5% for descendants and parents and 10% for others. A spouse is exempt. Source: Inheritance Tax Act B.E. 2558. | Phuket, Bangkok |
| Country | What a child pays | The rule | On the board |
|---|---|---|---|
| St Barths | yes, above €150,000 | St Barths levies succession and gift duties under its own Code des contributions, on children as well as more distant heirs. The 2024 revision sets a €150,000 allowance per child and a 25% base rate on gifts in the direct line. Source: Code des contributions de Saint-Barthélemy, deliberation 2024-038 CT. | Gustavia |
| France | up to 45% | France exempts a spouse, then taxes each child at progressive rates up to 45% above a €100,000 allowance per parent. Source: Code général des impôts, art. 777 and 779. | Provence, Cap Ferrat, Nice, Megève, Saint-Tropez, Cannes, Courchevel, Paris |
| Bermuda | up to 20% on Bermuda property | Bermuda has no inheritance tax as such, but estate stamp duty falls on Bermuda property (local real estate, Bermuda dollar accounts, local shares) at 5% to 20% above BMD 100,000. A legacy to a spouse and one designated family homestead are deductible. Assets outside Bermuda are not in its scope. Source: Stamp Duties Act 1976, Government of Bermuda. | Tucker's Town |
| Spain | set by region | Spain taxes inheritance on a state scale up to 34%, and each region sets its own relief. Several regions reduce the charge for a spouse and children to near zero. Source: Ley 29/1987, regional law. | Palma (nothing), Marbella (99% relief), Madrid (99% relief), Ibiza (nothing), Barcelona |
| Greece | 1% to 10% | Greece taxes children at 1% to 10% above a €150,000 allowance. Source: Greek Inheritance Tax Code. | Athens, Mykonos |
| Germany | up to 30% | Germany taxes children at 7% to 30% above a €400,000 allowance each. A spouse has a €500,000 allowance and the same scale above it. Source: Erbschaftsteuergesetz. | Munich |
| United States | 40% above $15M | The US taxes an estate at 40% above $15M per person in 2026. A US citizen spouse inherits free. Source: IRS, One Big Beautiful Bill Act. | Aspen, Naples, Bal Harbour, Boca Raton, Palm Beach, Maui, Montecito, San Diego, Newport Beach, Miami, Austin, Los Angeles, Beverly Hills, San Francisco, New York, The Hamptons |
| Japan | up to 55% | Japan taxes heirs at progressive rates up to 55%. A spouse has a large credit. Source: National Tax Agency, Japan. | Tokyo, Niseko |
| United Kingdom | 40% | The UK taxes an estate at 40% above £325,000, with a further band for a home left to children. A spouse inherits free. Since April 2025 exposure follows 10 of the last 20 years of residence. Source: HMRC. | London |
| Country | What a child pays | The rule | On the board |
|---|---|---|---|
| Puerto Rico | nothing locally | Puerto Rico repealed its estate and gift taxes on 6 August 2017 (Act 76-2017). A US citizen born on the mainland who moves there stays inside the federal estate tax, 40% above $15M. A US citizen born in Puerto Rico and resident there is treated as a non-resident for it. Source: Act 76-2017, Puerto Rico; Journal of Financial Planning May 2019. | San Juan |
St. Moritz: Graubünden exempts a spouse, children and parents since its 2019 revision. Other heirs pay 5% to 15%.
Lucerne: The canton of Lucerne exempts children, but the City of Lucerne levies its own tax on them, about 1% to 2% above CHF 100,000. A spouse is exempt.
Montreux: Montreux is in Vaud, one of the 3 cantons that tax children. Each child inherits CHF 1,000,000 free, with progressive rates above it. A spouse is exempt.
Marbella: Andalusia gives a spouse and children 99% relief and a €1,000,000 allowance.
Ibiza: The Balearic Islands give a spouse, children and parents 100% relief on inheritance since May 2023.
Palma: The Balearic Islands give a spouse, children and parents 100% relief on inheritance since May 2023.
Barcelona: Catalonia taxes children with relief that shrinks as the inheritance grows, so a large estate pays a meaningful share.
Madrid: Madrid gives a spouse and children 99% relief on the tax, with no cap.
The Hamptons: Federal estate tax at 40% above $15M per person, plus New York estate tax up to 16%. A US citizen spouse inherits free.
New York: Federal estate tax at 40% above $15M per person, plus New York estate tax up to 16%. A US citizen spouse inherits free.
Maui: Federal estate tax at 40% above $15M per person, plus Hawaii estate tax up to 20%. A US citizen spouse inherits free.
28 of the 48 countries and territories on the Patrician.ch board levy none: the UAE, Anguilla, Uruguay, St Kitts and Nevis, Antigua and Barbuda, Turks and Caicos, the Czech Republic, the Cayman Islands, the Bahamas, French Polynesia, Mauritius, the British Virgin Islands, Andorra, Cyprus, Panama, Barbados, Gibraltar, Austria, Jersey, Indonesia, Liechtenstein, Mexico, Singapore, Hong Kong SAR, New Zealand, Australia, Argentina and Israel.
6 more exempt a spouse and children, among them Monaco, Croatia, Switzerland and Montenegro.
34 on the board: the 28 with no inheritance tax, plus Monaco, Croatia, Switzerland, Montenegro, Portugal and Luxembourg, which exempt a spouse and children.
In Switzerland it is set by canton. Every canton exempts a spouse, and all but Vaud, Neuchâtel and Appenzell Innerrhoden exempt children.
No. The UAE levies no inheritance or estate tax.
A non-Muslim resident usually registers a will with the DIFC or Abu Dhabi courts to set how the estate is divided. The heir's own residence can still bring another country's tax into play.
Not for a spouse, and in most cantons not for children. Switzerland has no federal inheritance tax. The canton sets it: every canton exempts a spouse, and all but Vaud, Neuchâtel and Appenzell Innerrhoden exempt children. Some Lucerne municipalities tax children.
On the board, Montreux (Vaud) and Lucerne tax children lightly, and every other Swiss address spares them.
Not for a spouse or children. Monaco exempts a spouse, children and parents. Siblings pay 8% and others up to 16%.
Monaco also levies no personal income tax on residents other than French nationals.
Yes, a light one. Italy taxes a spouse and each child at 4% above a €1,000,000 allowance each.
That makes Italy one of the lowest-taxed countries in Europe for a large estate passing to children.
Not for a spouse or children.
Portugal charges 10% stamp duty on inheritance, but a spouse, children and parents are exempt.
Yes, for a time. The UK taxes an estate at 40% above £325,000, with a further band for a home left to children. A spouse inherits free. Since April 2025 exposure follows 10 of the last 20 years of residence.
A long-term UK resident who leaves stays inside UK inheritance tax on worldwide assets for up to 10 years.
No. The US taxes an estate at 40% above $15M per person in 2026. A US citizen spouse inherits free.
Only renouncing citizenship ends it, and that can trigger the US expatriation tax. See the exit tax page.
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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States
Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.