Loans & insurance · inheritance
Inheritance tax calculator 2026
Inheritance tax (perintövero) is paid on an inheritance when the heir’s share exceeds the tax-free threshold. The tax is calculated on each heir’s share separately and is progressive. This calculator shows the tax by class, share and any deduction.
From the start of 2026 the tax-free threshold rose to 30,000 euros per heir. For example, in class I a 100,000 euro inheritance is taxed 8,000 euros and in class II 18,600 euros. The result is indicative.
Inheritance details
Your own share of the inheritance, not the value of the whole estate.
Class I: spouse, children, grandchildren, parents. Class II: siblings and others.
The spouse deduction 90,000 € or minor deduction 60,000 € is made before the tax is calculated.
Inheritance tax
€8,000
The tax on your inheritance share.
| Taxable share | €100,000 |
| Inheritance tax | €8,000 |
| Effective rate | 8 % |
The calculator is indicative and computes the tax on one heir’s share with the selected class and deduction. It does not account for all special cases, such as the usufruct deduction, the generational-change relief, life insurance benefits or the three-year gift rule. Property is valued at fair value at the time of death. Check the final tax with the Tax Administration’s inheritance tax calculator and the tax decision.
How is inheritance tax calculated?
Inheritance tax is paid in Finland when an heir’s share exceeds the tax-free threshold, which from the start of 2026 is 30,000 euros per heir. The tax is calculated on each heir’s share separately, not on the whole estate. If the estate is 100,000 euros and there are two children, each pays tax on their 50,000 euro share. The tax is progressive and set by two classes: class I covers close relatives such as a spouse, children, grandchildren and parents, and class II everyone else, such as siblings and unrelated persons. In class I the rate is 7–19 % and in class II 19–33 %. The tax is found by the formula: tax at the lower limit plus the rate times the difference between the share and the bracket’s lower limit. For example, in class I a 100,000 euro inheritance is taxed 8,000 euros and in class II 18,600 euros. Before the scale is applied, any deductions are made: the spouse deduction is 90,000 euros and the minor deduction 60,000 euros for a direct descendant under 18. The applicable table is determined by the date of death.
Classes, the scale and deductions
The tax is calculated on each heir’s share separately, not on the whole estate. If the estate is, say, 100,000 euros and there are two children, each pays tax on their 50,000 euro share. Because the tax is progressive, dividing the inheritance among more heirs reduces the total tax. From the start of 2026 the tax-free threshold is 30,000 euros per heir, so smaller shares are tax-free.
There are two tax classes. Class I covers the closest relatives: a spouse, children, grandchildren and parents, and a cohabiting partner if they have a common child with the deceased or were previously married. Class II covers everyone else, such as siblings, siblings’ children and unrelated persons. The class I rate is 7–19 % and class II 19–33 %, so more distant relatives are taxed clearly more heavily.
The tax is calculated by bracket with the formula: tax at the lower limit plus the rate times the difference between the share and the bracket’s lower limit. For example, in class I a 45,000 euro inheritance is taxed 800 euros up to 40,000, and the excess 5,000 euros is taxed 10 percent, that is 500 euros, so 1,300 euros in total. The same 45,000 euro inheritance in class II gives a tax of 3,250 euros.
Before the scale is applied, any deductions are made from the share. The spouse deduction is 90,000 euros and is given to the surviving spouse. The minor deduction is 60,000 euros and is given to a direct descendant who was under 18 at the time of death. The applicable table is determined by the date of death: the 2026 scale applies when the date of death is 1 January 2026 or later. The estate inventory deed is filed with the Tax Administration, and the tax is paid according to the decision, usually in one or two instalments.
Frequently asked questions
How much can be inherited tax-free in 2026?
From the start of 2026 the tax-free threshold is 30,000 euros per heir; earlier it was 20,000 euros. Smaller shares are entirely tax-free. Because the tax is calculated on each heir’s share separately, each heir has their own 30,000 euro tax-free portion.
What are the inheritance tax classes?
Class I covers the closest relatives: a spouse, children, grandchildren and parents, and a cohabiting partner if they have a common child with the deceased or were previously married. Class II covers everyone else, such as siblings, siblings’ children and unrelated persons. The class I scale is milder (7–19 %) than class II (19–33 %).
How is the tax calculated by bracket?
The tax is found by the formula: tax at the lower limit plus the rate times the difference between the share and the bracket’s lower limit. For example, in class I a 45,000 euro inheritance is taxed 800 euros up to 40,000, and the excess 5,000 euros is taxed 10 percent, that is 500 euros, so 1,300 euros in total.
What are the spouse and minor deductions?
The spouse deduction is 90,000 euros and is given to the deceased’s surviving spouse. The minor deduction is 60,000 euros and is given to a direct descendant who was under 18 at the time of death. The deductions are made from the share before the tax is calculated, so they reduce the taxable share.
Is inheritance tax paid at once or in instalments?
The tax is paid according to the Tax Administration’s decision, usually in one or two instalments. The Tax Administration states the exact due dates in the decision. The estate inventory deed (perukirja) must be filed within three months of the inventory, which is usually held within three months of death.
Does the way the estate is divided affect the tax?
Yes. Because the tax is calculated on each heir’s share separately and is progressive, dividing the inheritance among more heirs reduces the total tax. A will and the way the estate is divided can therefore significantly affect the amount of tax. It is worth seeking expert help for planning when needed.