Which countries have the highest inheritance tax?

Japan has the highest top inheritance tax rate at 55%, followed by South Korea (50%), France (45% for direct heirs), the United Kingdom (40%), and the United States (40% federal estate tax, though with a very high exemption — $15 million per person in 2026).

Did Sweden and Norway really abolish inheritance tax?

Yes. Sweden abolished its inheritance and gift tax in 2005 and Norway in 2014. Austria let its inheritance tax lapse in 2008. Abolition has been a clear trend over the past two decades, particularly in smaller open economies.

Countries with No Inheritance Tax

Q: Which countries have no inheritance tax?

Over 130 countries levy no inheritance or estate tax, including Australia, Canada, New Zealand, Sweden, Norway, Austria, Portugal, Israel, India, China, Singapore, Hong Kong, the UAE, Mexico, Argentina, and Russia. The full list is in the table above.

Countries that levy no inheritance or estate tax, so wealth can pass to heirs without a tax charge on death.

More than 130 countries levy no inheritance or estate tax at all — death taxes are actually the exception worldwide, concentrated in Western Europe, the US, UK, Japan, and South Korea. Major economies with zero inheritance tax include Australia, Canada, New Zealand, Sweden, Norway, Austria, Portugal, Israel, India, China, Singapore, and Mexico.

Zero inheritance tax does not always mean a tax-free death: Canada, for example, treats death as a deemed disposal and taxes the accrued capital gains, and several countries levy stamp duties or transfer fees on inherited property. The table is sorted by top income tax rate so you can spot countries that are attractive across the board.

#	Country	Rate	Level
1	Saint Kitts and Nevis North America	0%	No Tax
2	Antigua and Barbuda North America	0%	No Tax
3	Bolivia South America	0%	No Tax
4	North Korea Asia	0%	No Tax
5	Tonga Oceania	0%	No Tax
6	Saudi Arabia Asia	0%	No Tax
7	Brunei Asia	0%	No Tax
8	Bermuda North America	0%	No Tax
9	Kuwait Asia	0%	No Tax
10	Maldives Asia	0%	No Tax
11	Oman Asia	0%	No Tax
12	Qatar Asia	0%	No Tax
13	United Arab Emirates Asia	0%	No Tax
14	Bahamas North America	0%	No Tax
15	Bahrain Asia	0%	No Tax
16	British Virgin Islands North America	0%	No Tax
17	Cayman Islands North America	0%	No Tax
18	Nauru Oceania	0%	No Tax
19	Turks and Caicos Islands North America	0%	No Tax
20	Tuvalu Oceania	0%	No Tax
21	Vanuatu Oceania	0%	No Tax
22	Guatemala North America	7%	Very Low
23	Kazakhstan Asia	10%	Very Low
24	Turkmenistan Asia	10%	Very Low
25	Romania Europe	10%	Very Low
26	Andorra Europe	10%	Very Low
27	Kosovo Europe	10%	Very Low
28	Kyrgyzstan Asia	10%	Very Low
29	Paraguay South America	10%	Very Low
30	Timor-Leste Asia	10%	Very Low
31	Federated States of Micronesia Oceania	10%	Very Low
32	Uzbekistan Asia	12%	Low
33	Macau Asia	12%	Low
34	Moldova Europe	12%	Low
35	Palau Oceania	12%	Low
36	Marshall Islands Oceania	12%	Low
37	Belarus Europe	13%	Low
38	Tajikistan Asia	13%	Low
39	Azerbaijan Asia	14%	Low
40	Sudan Africa	15%	Low
41	Libya Africa	15%	Low
42	Iraq Asia	15%	Low
43	Hong Kong Asia	17%	Low
44	Guinea-Bissau Africa	20%	Low
45	South Sudan Africa	20%	Low
46	Afghanistan Asia	20%	Low
47	Cambodia Asia	20%	Low
48	Estonia Europe	20%	Low
49	Fiji Oceania	20%	Low
50	Yemen Asia	20%	Low
51	Armenia Asia	20%	Low
52	Georgia Asia	20%	Low
53	Mauritius Africa	20%	Low
54	Russia Europe	22%	Moderate
55	Czech Republic Europe	23%	Moderate
56	Albania Europe	23%	Moderate
57	Nigeria Africa	24%	Moderate
58	Singapore Asia	24%	Moderate
59	Costa Rica North America	25%	Moderate
60	Trinidad and Tobago North America	25%	Moderate
61	Bangladesh Asia	25%	Moderate
62	Angola Africa	25%	Moderate
63	Belize North America	25%	Moderate
64	Bhutan Asia	25%	Moderate
65	Honduras North America	25%	Moderate
66	Liberia Africa	25%	Moderate
67	Mongolia Asia	25%	Moderate
68	Panama North America	25%	Moderate
69	São Tomé and Príncipe Africa	25%	Moderate
70	Slovakia Europe	25%	Moderate
71	Botswana Africa	25%	Moderate
72	Myanmar Asia	25%	Moderate
73	Laos Asia	25%	Moderate
74	Samoa Oceania	27%	Moderate
75	Egypt Africa	27.5%	Moderate
76	Cape Verde Africa	27.5%	Moderate
77	Barbados North America	28.5%	Moderate
78	Comoros Africa	30%	Moderate
79	Burundi Africa	30%	Moderate
80	El Salvador North America	30%	Moderate
81	Eritrea Africa	30%	Moderate
82	Haiti North America	30%	Moderate
83	Malawi Africa	30%	Moderate
84	Nicaragua North America	30%	Moderate
85	Rwanda Africa	30%	Moderate
86	Saint Lucia North America	30%	Moderate
87	Sierra Leone Africa	30%	Moderate
88	Tanzania Africa	30%	Moderate
89	Peru South America	30%	Moderate
90	Grenada North America	30%	Moderate
91	Gambia Africa	30%	Moderate
92	Djibouti Africa	30%	Moderate
93	Lesotho Africa	30%	Moderate
94	Seychelles Africa	30%	Moderate
95	Malaysia Asia	30%	Moderate
96	Somalia Africa	30%	Moderate
97	Latvia Europe	31%	High
98	Saint Vincent and the Grenadines North America	32.5%	High
99	Eswatini Africa	33%	High
100	Puerto Rico North America	33%	High
101	Argentina South America	35%	High
102	Equatorial Guinea Africa	35%	High
103	Kiribati Oceania	35%	High
104	Malta Europe	35%	High
105	Ethiopia Africa	35%	High
106	Kenya Africa	35%	High
107	Mexico North America	35%	High
108	Pakistan Asia	35%	High
109	Ghana Africa	35%	High
110	Guinea Africa	35%	High
111	Indonesia Asia	35%	High
112	Jordan Asia	35%	High
113	Cyprus Europe	35%	High
114	Sri Lanka Asia	36%	High
115	Nepal Asia	36%	High
116	Uruguay South America	36%	High
117	Namibia Africa	37%	High
118	Zambia Africa	37.5%	High
119	Morocco Africa	38%	High
120	New Zealand Oceania	39%	High
121	Solomon Islands Oceania	40%	High
122	Uganda Africa	40%	High
123	Guyana South America	40%	High
124	Mauritania Africa	40%	High
125	Papua New Guinea Oceania	42%	Very High
126	India Asia	42.7%	Very High
127	Australia Oceania	45%	Very High
128	China Asia	45%	Very High
129	Norway Europe	47.4%	Very High
130	Israel Asia	50%	Very High
131	Sweden Europe	52%	Extremely High
132	Canada North America	53%	Extremely High
133	Austria Europe	55%	Extremely High

Frequently Asked Questions

More Rankings

Wealth Tax Territorial Tax Most Tax Treaties No Income Tax Highest Income Tax Lowest Income Tax Lowest Corporate Tax Highest Corporate Tax No Capital Gains Tax