Italian Inheritance Tax Rates

Italian Inheritance Taxes

Italian inheritance taxes on estates under €1,000,000 do not require any tax payments by the “immediate family”, the surviving spouse and children. Taxes are due in varying percentages depending on the relationship to the deceased. The chart below provides the percentages used to calculate an inheritance tax of the next of kin or other heirs. Wills written in foreign countries are valid in Italy.

There are always Italian Government recording fees to transfer Italian real estate holdings. See the two 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
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Email: s.alioto@italianlaw.net
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