Inheritance tax in Finland 2026 — how much do you pay?
The inheritance tax-free threshold rose from 20,000 to 30,000 euros per heir on 1 January 2026. No inheritance tax is paid on a share below that amount.
The tax is calculated on each heir’s share separately, not on the estate as a whole. Below are the scales, the deductions and worked examples for both classes.
- €30,000
- tax-free threshold per heir
- 7–19 %
- class I
- 19–33 %
- class II
- €90,000
- spouse deduction
Who pays inheritance tax, and on what?
Inheritance tax is paid by the person receiving the inheritance, on their own share. Crucially, the tax is calculated on each heir’s share separately rather than on the value of the whole estate. Because the scale is progressive, splitting an inheritance between more heirs lowers the total tax. The 30,000-euro threshold applies where the deceased died on or after 1 January 2026.
Inheritance tax scale 2026, class I
Class I covers the closest relatives: a spouse, children and their descendants, and parents. A cohabiting partner also falls into class I if they have a common child with the deceased or were previously married.
| Share | Tax at lower limit | On the excess |
|---|---|---|
| €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 % |
Inheritance tax scale 2026, class II
Class II covers everyone else: siblings, their children, aunts and uncles, and unrelated persons. Taxation in class II is clearly heavier than in class I.
| Share | Tax at lower limit | On the excess |
|---|---|---|
| €30,000 – 40,000 | €100 | 19 % |
| €40,000 – 60,000 | €2,000 | 25 % |
| €60,000 – 200,000 | €7,000 | 29 % |
| €200,000 – 1,000,000 | €47,600 | 31 % |
| over €1,000,000 | €295,600 | 33 % |
Worked examples
- Class I, share €45,000 → tax €1,300 (€800 + 10 % × €5,000).
- Class I, share €100,000 → tax €8,000.
- Class II, share €45,000 → tax €3,250.
- Class II, share €100,000 → tax €18,600.
Spouse and minor deductions
A deduction can be made from the share before the scale is applied. The spouse deduction is 90,000 euros and goes to the surviving spouse of the deceased. The minor deduction is 60,000 euros and goes to an heir in the direct descending line who was under 18 at the time of death. The deduction is made from the share before the tax is calculated, so it can bring the share entirely below the tax-free threshold.
Calculators for this topic
FAQ
How much inheritance is tax-free in 2026?
The tax-free threshold is 30,000 euros per heir from 1 January 2026; previously it was 20,000 euros. No tax is paid on a smaller share. The threshold applies where the deceased died on or after 1 January 2026.
Is the tax calculated on the estate or on each share?
The tax is calculated on each heir’s share separately, not on the value of the whole estate. Because the scale is progressive, splitting an inheritance between more heirs lowers the total tax.
What are the inheritance tax classes?
Class I covers a spouse, children and their descendants, and parents. Class II covers siblings and everyone else. The class I rate is 7–19 percent and the class II rate 19–33 percent.
What is the spouse deduction?
The spouse deduction is 90,000 euros and goes to the surviving spouse. The minor deduction is 60,000 euros and goes to an heir in the direct descending line who is under 18. The deduction is made before the scale is applied.
When must the estate inventory be filed?
The estate inventory deed (perukirja) must be filed with the Tax Administration within three months of the death. The Tax Administration assesses the tax on that basis and sends a decision setting out the due dates.
Is it better to give a gift during your lifetime?
The thresholds differ: the gift tax-free limit is 7,500 euros over three years from the same donor, while the inheritance limit is 30,000 euros per heir. Repeated lifetime gifts let you use the tax-free limit several times.