How is Italian inheritance tax calculated?

Imposta di successione is charged per beneficiary on the net value they receive. A tax-free allowance (franchigia) is subtracted first, then a flat rate applies to the excess: 4% for spouse and children, 6% for siblings and close relatives, and 8% for everyone else.

What are the Italian inheritance allowances?

Spouse and direct-line relatives (children, parents) each have a €1,000,000 allowance and pay 4% above it. Siblings have a €100,000 allowance and pay 6% above it. Relatives up to the fourth degree pay 6% with no allowance, and unrelated beneficiaries pay 8% with no allowance. Severely disabled heirs have a €1,500,000 allowance.

Is the allowance per beneficiary or per estate?

Per beneficiary. Each person who inherits applies their own franchigia and rate to their own share. This is why splitting an estate among several close heirs can sharply reduce or eliminate inheritance tax, since each gets a separate €1,000,000 band.

Are there other taxes on inherited property?

Yes. Inherited real estate also attracts imposta ipotecaria (2%) and imposta catastale (1%) on the cadastral value, separate from imposta di successione. Those property-register taxes are not modelled here; this tool covers the succession tax on the value received.

Does this calculator store my data?

No. All figures are computed in your browser and nothing is uploaded, so you can plan an estate privately.

Italy Inheritance Tax Calculator

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This Italy inheritance tax calculator estimates imposta di successione on what a single beneficiary inherits, applying the correct per-beneficiary allowance and flat rate for their relationship to the deceased.

How it works

Italian succession tax is charged per beneficiary on the net value they receive. Each beneficiary subtracts their allowance (franchigia) and pays a flat rate on the excess:

Spouse / children / parents (direct line): allowance €1,000,000, rate 4%.
Siblings: allowance €100,000, rate 6%.
Other relatives to the 4th degree: no allowance, rate 6%.
Everyone else: no allowance, rate 8%.
Severely disabled beneficiaries: allowance €1,500,000 at their relationship rate.

So the tax is:

tax = max(0, value received − allowance) × rate

Example

A child inheriting EUR 1,300,000 has a EUR 1,000,000 allowance, so 4% applies to the EUR 300,000 excess = EUR 12,000. A sibling inheriting the same EUR 1,300,000 has only a EUR 100,000 allowance, so 6% applies to EUR 1,200,000 = EUR 72,000. An unrelated friend inheriting EUR 1,300,000 pays 8% on the whole amount = EUR 104,000.

Notes

Inherited real estate also carries imposta ipotecaria (2%) and imposta catastale (1%) on the cadastral value, which are not included here. The allowance is per beneficiary, so splitting an estate among several close heirs can cut the bill substantially. Confirm valuations and reliefs with a notaio.