Italian inheritance tax calculator
Spouses and direct-line relatives pay 4% only on the part above 1 million euro each, siblings 6% above 100,000 euro, everyone else 6% or 8% on the whole amount. No succession return is needed if the heirs are only the spouse and direct-line relatives, the estate is not above 100,000 euro and it holds no property.
Do I have to file the succession return?
Three questions. If all three exemption conditions are met, no return is needed (art. 28(7), Legislative Decree 346/1990).
How much is due
One row per heir or legatee, with the net value of what they receive: their share of the assets minus their share of deductible debts and expenses. Then the property, for the mortgage and cadastral taxes.
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How the calculation works
Inheritance tax is calculated for each heir on the net value of what they receive. The allowance for their degree of kinship is deducted and the rate applies to the rest: 4% for the spouse and direct-line relatives above €1,000,000, 6% for siblings above €100,000, 6% with no allowance for other relatives up to the fourth degree and for in-laws in the direct line and in the collateral line up to the third degree, 8% with no allowance for everyone else. If the heir has a recognised severe disability, the allowance rises to €1,500,000.
With property, mortgage tax (2%) and cadastral tax (1%) are also due on its value, each with a €200 minimum and rounded to the euro. For a home where at least one heir meets the first-home requirements, the taxes are a fixed €200 mortgage and €200 cadastral.
For successions opened from 1 January 2025 the tax is calculated by whoever files the return and must be paid within 90 days of the filing deadline. From 1 January 2027 the same rules move into the consolidated law on indirect taxes (Legislative Decree 123/2025), with unchanged rates, allowances and exemption.
Tax for each heir = (net value received − allowance) × rate
Mortgage tax = 2% of property value, at least €200 + €200 per first-home property
Cadastral tax = 1% of property value, at least €200 + €200 per first-home property
What the calculation leaves out
- The reductions and deductions of articles 25 and 26 of Legislative Decree 346/1990, for example for assets that passed through another succession in previous years or for taxes paid abroad.
- Gifts the same heir received during the deceased's lifetime. For successions opened from 2025 the old rule adding them to the estate (art. 8(4), Legislative Decree 346/1990) is repealed, but if there were large gifts it is worth having the case checked by a professional.
- Assets the law leaves out of the estate (art. 12, Legislative Decree 346/1990), such as severance indemnities due to the heirs and some claims against the State.
- Reliefs for special cases, such as farms, mountain land and cultural heritage assets.
- The valuation of assets: for property, securities and businesses follow the rules of the return, then enter the totals here.
- Stamp duty, the fee for mortgage and cadastral services and special charges.
Official sources
- Legislative Decree no. 346 of 31 October 1990, art. 7: rates and allowances (Normattiva, text in force in 2026)
- Legislative Decree no. 346 of 31 October 1990, art. 28: return and exemption (Normattiva, text in force in 2026)
- Legislative Decree no. 347 of 31 October 1990, art. 10: cadastral tax (Normattiva)
- Legislative Decree no. 123 of 1 August 2025: consolidated law on indirect taxes, in force from 2027 (art. 93 and 113)
- Italian Revenue Agency: how to pay the succession taxes
- Italian Revenue Agency: who must file the return and who is exempt
- Italian Revenue Agency: instructions for the succession return, section EF
Rules checked against the text in force on 11 October 2026.
This is an estimate for information only, not tax or legal advice. For the return and special cases, speak to a notary, an accountant or a CAF.
Frequently asked questions
When is no succession return needed?
When three conditions hold together: the estate goes to the spouse and direct-line relatives, it is not worth more than 100,000 euro and it holds no property or rights over property (art. 28(7), Legislative Decree 346/1990). If even one is missing the return is due, even when there is no tax to pay.
How much inheritance tax do children pay?
4% on the part above 1,000,000 euro, for each child and for the spouse. A child receiving 300,000 euro pays no inheritance tax. If the estate includes property, mortgage and cadastral taxes are still due.
What are the inheritance tax allowances?
1,000,000 euro each for the spouse and direct-line relatives, 100,000 euro for siblings, 1,500,000 euro for people with a recognised severe disability. Other relatives, in-laws and non-relatives get no allowance.
How much are mortgage and cadastral taxes on an inherited home?
2% and 1% of the property's value, each with a 200 euro minimum. If at least one heir meets the first-home requirements, that home pays a fixed 200 euro mortgage tax and 200 euro cadastral tax.
What are the deadlines to file and pay?
The return must be filed within 12 months of the opening of the succession, which usually matches the date of death. Mortgage and cadastral taxes are paid before filing. For successions opened from 2025 the inheritance tax is self-assessed and paid within 90 days of the filing deadline; it can be paid in instalments, with a 20% down payment, if the part to split is at least 1,000 euro.
What changes in 2027?
From 1 January 2027 inheritance, mortgage and cadastral taxes move into the consolidated law on indirect taxes (Legislative Decree 123/2025, start date set by Decree-Law 200/2025). Rates, allowances and the filing exemption stay the same: see articles 93 and 113 of the consolidated law.