Italian inheritance and gift tax — what each beneficiary pays
A spouse and direct relatives pay 4 % on the part of their share above 1 million euros; brothers and sisters 6 % above 100,000 euros; other relatives up to the fourth degree and in-laws 6 % with no allowance; everyone else 8 %. For a person with a severe disability the allowance is 1.5 million. Property also bears mortgage tax (imposta ipotecaria) at 2 % and land registry tax (imposta catastale) at 1 %, or a flat 200 euros each with first-home relief.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Handling an inheritance· Step 2 of 8· Next step: Italian funeral expenses tax credit (19 %)
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Sources and assumptions
- Gazzetta Ufficiale — Testo unico successioni e donazioni (D.Lgs. 346/1990) art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) a favore del coniuge e dei parenti in linea retta sul valore complessivo netto eccedente, per ciascun beneficiario, 1.000.000 di euro: 4 per cento; »
- Gazzetta Ufficiale — D.Lgs. 346/1990 art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) a favore del coniuge e dei parenti in linea retta sul valore complessivo netto eccedente, per ciascun beneficiario, 1.000.000 di euro: 4 per cento; »
- Gazzetta Ufficiale — D.Lgs. 346/1990 art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) a favore dei fratelli e delle sorelle sul valore complessivo netto eccedente, per ciascun beneficiario, 100.000 euro: 6 per cento; »
- Gazzetta Ufficiale — D.Lgs. 346/1990 art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) a favore dei fratelli e delle sorelle sul valore complessivo netto eccedente, per ciascun beneficiario, 100.000 euro: 6 per cento; »
- Gazzetta Ufficiale — D.Lgs. 346/1990 art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) a favore degli altri parenti fino al quarto grado e degli affini in linea retta, nonche' degli affini in linea collaterale fino al terzo grado: 6 per cento; »
- Gazzetta Ufficiale — D.Lgs. 346/1990 art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « d) a favore di altri soggetti: 8 per cento. »
- Gazzetta Ufficiale — D.Lgs. 346/1990 art. 7 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l'imposta si applica esclusivamente sulla parte del valore della quota o del legato che supera l'ammontare di 1.500.000 euro. »
- Agenzia delle Entrate — fiche « Imposta di donazione – Donazione di beni immobili » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l’imposta ipotecaria, nella misura del 2% del valore dell’immobile »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l’imposta catastale, nella misura dell’1% del valore dell’immobile »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Per le donazioni di “prima casa” valgono le stesse agevolazioni concesse per le successioni: in questo caso il beneficiario pagherà le imposte ipotecaria e catastale nella misura fissa di 200 euro ciascuna. »
Calculation assumptions
- The value entered is the net share received by the beneficiary, already worked out: assets less debts and charges, property at its taxable value. Valuing the assets is not part of this tool.
- The rules in force in 2026 apply, for estates opened and gifts made that year: from 1 January 2027 the subject moves to the new consolidated code on registration tax and other indirect taxes, which this tool does not anticipate.
- Mortgage and land registry taxes are worked out on the property value entered. In an estate with several heirs they are paid once for the whole return: enter the property for one beneficiary only.
- Any statutory minimum amounts of mortgage and land registry tax are not applied: on a low-value property the tax due may be higher than the figure shown.
- Not taken into account: earlier gifts to the same beneficiary, statutory reductions and deductions, stamp duty, mortgage registry fees, special land registry charges and trusts.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.