How much is inheritance tax in Denmark?

Spouses and registered partners pay nothing. Close family pay 15% estate duty (boafgift) on the value above a DKK 333,100 allowance. Distant or unrelated heirs pay the same 15% plus a 25% supplement, giving an effective 36.25% on the amount above the allowance.

Why is the distant-heir rate 36.25% and not 40%?

Because the 25% supplementary duty (tillægsboafgift) is levied on the value remaining after the 15% has already been taken, not on the full taxable amount. The combined effect is 15% + 25% of the remaining 85%, which equals 36.25%.

Who counts as close family?

Children, grandchildren, parents and a cohabiting partner of at least two years are taxed at 15%. Siblings, nieces, nephews and unrelated heirs fall into the higher distant-heir bracket and pay the supplement as well.

How does the allowance work?

A bundfradrag of DKK 333,100 (2024) is deducted from the net estate once before any duty is charged. Only the value above the allowance is taxed. Spouses are exempt regardless of the amount.

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Denmark Inheritance Tax Calculator

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This Denmark inheritance tax calculator estimates the boafgift due on an estate. Enter the value and the heir’s relationship to the deceased and it deducts the allowance, applies the right duties and shows the net inheritance.

How it works

Denmark charges an estate duty (boafgift), with a tax-free allowance and a supplement for distant heirs:

Spouse / registered partner: fully exempt.
A DKK 333,100 allowance (bundfradrag, 2024) is deducted from the net estate before any duty.
Close family (children, grandchildren, parents, long-term cohabitant): 15% of the amount above the allowance.
Distant or unrelated heirs: the same 15% plus a 25% supplementary duty (tillægsboafgift) levied on the value remaining after the 15%. The combined effective rate is 36.25%.

Example

A child inherits a net estate of DKK 3,000,000. After the DKK 333,100 allowance, the taxable amount is DKK 2,666,900, taxed at 15% — about DKK 400,035 — leaving a net inheritance of roughly DKK 2,599,965. A sibling on the same estate would owe the 15% plus the 25% supplement, an effective 36.25%.

Notes

The allowance applies once per estate, not per heir. Charities can be fully exempt. A cross-border estate may also face another country’s inheritance tax. Figures are 2024 and indexed annually — this is an estimate, not tax advice.