Italy Inheritance Tax for Foreigners

Using the calculator

1. Choose how you were related to the deceased.
2. Enter the value of your share of what is in Italy, and how much of it is real estate — at its cadastral value.
3. Tick whether an heir has the prima casa requirements for the home, and whether you have a recognised serious disability.

The result shows the tax-free amount, the inheritance tax and the property taxes.

What Italy taxes

Each heir pays on their own share. When the deceased lived abroad, only the assets in Italy are taxed — a home, Italian bank accounts, other assets here — whoever inherits them. Real estate counts at its cadastral value (the rendita catastale × 1.05 × 120 for a home), usually well below the market price. Unless an inventory is filed, the law adds 10% of the taxed part for cash, furniture and jewellery.

Rates by relationship

A spouse, children, grandchildren and parents pay 4% only on what they receive above €1,000,000 each. Brothers and sisters pay 6% above €100,000. Other relatives up to the fourth degree — nephews, nieces, uncles, aunts, cousins — and in-laws, step-children included, pay 6% on everything. Everyone else, an unmarried partner too, pays 8% on everything. An heir with a serious disability pays only above €1,500,000. Inherited real estate also pays a mortgage tax of 2% and a cadastral tax of 1% (at least €200 each), or €200 each when an heir qualifies for the prima casa relief.

Deadlines and paying

Since 2025 the heirs file the declaration online within 12 months of the death and work out the tax themselves; it is paid within 90 days of that deadline, in instalments if it is €1,000 or more. A lawyer in Italy prepares the declaration, the transfer of the property in the land registry and, when there is a will, its publication.