Inheritance tax

PIT 0/5/18% + military levy by degree of kinship (art. 174 TCU)

Parameters

Degree of kinship

Estate value, ₴

Number of heirs

Calculation

ПДФО 5%25 000,00 ₴

Military levy 5%25 000,00 ₴

Total tax50 000,00 ₴

Net estate450 000,00 ₴

Per heir450 000,00 ₴

Art. 174 TCU: 1st degree (children, parents, spouse) — 0%; 2nd degree and others — 5% + 5% levy; non-residents — 18% + 5%. Separate reliefs exist for group-I disabled and minors. The assessed value is taxed; the notary also charges a certificate fee.

Over Erfbelasting

Erfbelasting — belasting 0/5/18% + heffing naar verwantschap. Juridisch: Juridische uitleg en gidsen. Gebruik onze tools zonder registratie of software-installatie. Alle berekeningen gebeuren in uw browser — uw gegevens worden nooit naar een server gestuurd.