Italian Inheritance Tax Rates

Depending on your relationship to the decedent, the chart below provides the percentages needed to calculate the inheritance tax. On a practical note, most inheritors pay no estate tax since the estate does not exceed €1,000,000.

However, there are always Italian Government recording fees to transfer Italian real estate. See the blue columns on the right side of the chart.

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Reference Italian Civil Code: Articles 565-585

Chart prepared by Sonia Alioto
Tel: (866) 694-5500

Email: s.alioto@italianlaw.net
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