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Inheritance Tax in Finland. Calculator

Inheritance tax in Finland

Inheritances worth less than €30,000 are tax-free; prior to 1 January 2026, the threshold stood at €20,000. The Finnish Tax Administration determines the tax on the basis of an inheritance tax scale. The amount of tax depends on the value of the assets and the family relationship. The inheritance portions of each recipient are determined by the decedent’s will and the deed of estate inventory. Each of the inheritance beneficiaries has to pay the tax on their inherited shares. One party to the estate is not liable for the inheritance tax of another party.

According to the Inheritance and Gift Tax Act (Perintö- ja lahjaverolaki 378/1940), the following amounts may be deducted from the taxable share: €90,000 for the spouse and €60,000 for a direct heir who has not turned 18 at the time of the decedent's death (minority deduction).

Inheritance Tax Process:

  1. Conduct an estate inventory within three months of the date of death.
  2. Submit the deed of estate inventory (perukirja) to the Tax Administration within one month of the inventory meeting.
  3. Receive the tax decision (typically within 6–12 months). The decision includes payment details and due dates.
  4. Pay the tax in one or more installments (up to 10 installments). Payments can be made easily via MyTax (OmaVero).

The inheritance tax rate varies between 0% and 33%, depending on the value of the inheritance, the familial relationship, and the applicable tax scale.
IMPORTANT: If you need to apply a deduction for a spouse (€90,000) or for minors (€60,000), first subtract the deduction from the taxable value of the inheritance and then calculate the inheritance tax.

Inheritance Tax Scale (as of 1 January 2026)

Table 1: Close relatives: the decedent’s spouse, registered partner, child, grandchild, parent or grandparent, adoptive children, adoptive parents etc.

Value of inheritance, € Tax at minimum threshold, € Tax rate for the exceeding part, %
30,000–40,000 100 7%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€30,100: 30,000 (100) + 100 (7%) = 100 + 7 = €107
40,000–60,000 800 10%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€40,100: 40,000 (800) + 100 (10%) = 800 + 10 = €810
60,000–200,000 2,800 13%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€60,100: 60,000 (2,800) + 100 (13%) = 2,800 + 13 = €2,813
200,000–1,000,000 21,000 16%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€200,100: 200,000 (21,000) + 100 (16%) = 21,000 + 16 = €21,016
1,000,000 – 149,000 19%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€1,000,100: 1,000,000 (149,000) + 100 (19%) = 149,000 + 19 = €149,019

Table 2: other relatives and non-relatives

Value of inheritance, € Tax at minimum threshold, € Tax rate for the exceeding part, %
30,000–40,000 100 19%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€30,100: 30,000 (100) + 100 (19%) = 100 + 19 = €119
40,000–60,000 2,000 25%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€40,100: 40,000 (2,000) + 100 (25%) = 2,000 + 25 = €2,025
60,000–200,000 7,000 29%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€60,100: 60,000 (7,000) + 100 (29%) = 7,000 + 29 = €7,029
200,000–1,000,000 47,600 31%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€200,100: 200,000 (47,600) + 100 (31%) = 47,600 + 31 = €47,631
1,000,000– 295,600 33%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€1,000,100: 1,000,000 (295,600) + 100 (33%) = 295,600 + 33 = €295,633
Inheritance Tax Scale (until 31 December 2025)

Table 1: Close relatives: the decedent’s spouse, registered partner, child, grandchild, parent or grandparent, adoptive children, adoptive parents etc.

Value of inheritance, € Tax at minimum threshold, € Tax rate for the exceeding part, %
20,000–40,000 100 7%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€20,100: 20,000 (100) + 100 (7%) = 100 + 7 = €107
40,000–60,000 1,500 10%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€40,100: 40,000 (1,500) + 100 (10%) = 1,500 + 10 = €1.510
60,000–200,000 3,500 13%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€60,100: 60,000 (3,500) + 100 (13%) = 3,500 + 13 = €3,513
200,000–1,000,000 21,700 16%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€200,100: 200,000 (21,700) + 100 (16%) = 21,700 + 16 = €21,716
1,000,000 – 149,700 19%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€1,000,100: 1,000,000 (149,700) + 100 (19%) = 149,700 + 19 = €149,719

Table 2: other relatives and non-relatives

Value of inheritance, € Tax at minimum threshold, € Tax rate for the exceeding part, %
20,000–40,000 100 19%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€20,100: 20,000 (100) + 100 (19%) = 100 + 19 = €119
40,000–60,000 3,900 25%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€40,100: 40,000 (3,900) + 100 (25%) = 3,900 + 25 = €3,925
60,000–200,000 8,900 29%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€60,100: 60,000 (8,900) + 100 (29%) = 8,900 + 29 = €8,929
200,000–1,000,000 49,500 31%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€200,100: 200,000 (49,500) + 100 (31%) = 49,500 + 31 = €49,531
1,000,000– 297,500 33%
Example Value of inheritance: minimum threshold + exceeding part = tax to pay
€1,000,100: 1,000,000 (297,500) + 100 (33%) = 297,500 + 33 = €297,533

For more information, see:

More information can be found on the Tax Administration website vero.fi.

Published 23.01.2021 (updated 04.01.2026), FINREPO

Inheritance Tax Calculator (2026)

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