Inheritance tax calculator

How much inheritance tax will you pay in Finland?

The Finnish inheritance tax on your share, by tax class, deductions and the scale for the date of death.

Your inheritance

Your share

€

After the estate's debts and funeral costs

You are the deceased's

Date of death

The scale in force that day applies; empty means today

Inheritance tax

€8,000.00

Tax class I · taxable €100,000

How your inheritance tax is worked out

Your share: €100,000.00
Taxable value (whole hundreds): €100,000.00
Your tax class: I

Rules in force since 1 January 2026 (Finland).

Sources: Perintö- ja lahjaverolaki 378/1940 (Finlex, ajantasainen); Verohallinto: Perintöverolaskuri ja perintöverotaulukot.

Checked 21 October 2026

Inheritance tax scale, class I

€30,000–€40,000: €100 + 7%
€40,000–€60,000: €800 + 10%
€60,000–€200,000: €2,800 + 13%
€200,000–€1,000,000: €21,000 + 16%
€1,000,000 or more: €149,000 + 19%

The Finnish inheritance tax on your share, by tax class, deductions and the scale for the date of death.

How to use

Enter your share of the inheritance after the estate's debts.
Choose how you were related to the deceased: that sets the tax class and any deduction.
Change the date of death only if it was before this year: the tax scale follows that day.

How it works

In Finland each heir pays inheritance tax (perintövero) on their own share. Close relatives (tax class I: spouse, children, grandchildren, parents, grandparents) pay less than others (class II). This tool uses the Finnish scales; it does not apply to other countries.

The share is cut down to whole hundreds of euros and taxed by a progressive scale: a fixed amount at the start of the band plus a percentage of the part above it. For deaths from 1 January 2026 there is no tax under 30 000 €. A spouse deducts 90 000 € from the share and a child under 18 deducts 60 000 € before the scale.

The rules are in the Inheritance and Gift Tax Act (Perintö- ja lahjaverolaki 378/1940), and the scales on the Finnish Tax Administration's pages. Gifts received in the three years before the death, life insurance payouts and the spouse's matrimonial property settlement can change the tax and are not covered.

Worked example

What is the Finnish inheritance tax on a €100,000.00 class I share in 2026, without deductions?

€100,000.00 − €60,000.00 = €40,000.00.
€2,800.00 + €40,000.00 × 13 ÷ 100 = €8,000.00.

€8,000.00

Frequently asked questions

Which scale applies?

The scale in force on the date of death, even if the estate inventory and the tax decision come much later. Deaths up to 31 December 2025 use the older scale.

Does a cohabiting partner count as a spouse?

Only when the partner lived with the deceased and was married to them before, or has or had a child with them. Then the partner is in class I like a spouse; otherwise class II.

When is the tax paid?

The Tax Administration sends a tax decision after the estate inventory. The payment instructions and instalments are on it; a larger tax is split into more instalments.

Can I pay less by sharing differently?

The tax follows each heir's actual share; an heir may also renounce an inheritance before accepting it. Ask a lawyer or the estate's administrator before deciding.

Should I enter the whole estate or my own share?

Enter one heir’s share. Each heir’s tax is calculated separately using their relationship to the deceased.

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