Italian Inheritance Tax Calculator
This calculator estimates the Italian inheritance tax attributable to a single beneficiary.
Enter the beneficiary’s relationship to the deceased and the net value inherited.
Italian inheritance tax is assessed separately for each beneficiary, after applying the relevant personal allowance and tax rate. Where Italian real estate is inherited, the calculator also provides an indicative calculation of mortgage and cadastral taxes.
This form does not prepare or replace the succession declaration.
For more on Italian Inheritance Tax click here.
IHT Calculator
The special personal allowance is generally €1.5 million. Eligibility depends on the statutory disability requirements.
The full taxable value is included in the inheritance-tax calculation, including any property qualifying for “prima casa” relief.
Enter zero if no inherited property qualifies. This relief affects mortgage and cadastral taxes only.
Exclude assets that are exempt, such as qualifying Italian government securities.
| Gross value inherited | — |
|---|---|
| Net inheritance after liabilities | — |
| Personal allowance available | — |
| Taxable amount | — |
| Inheritance-tax rate | — |
| Estimated inheritance tax | — |
| Estimated mortgage tax | — |
| Estimated cadastral tax | — |
| Estimated total taxes | — |
Calculation explanation
Explanatory Notes
Important: This is an indicative calculation for one beneficiary. Actual liability may depend on the deceased’s residence, the location and legal classification of assets, prior gifts, deductible debts, ownership shares, business or agricultural reliefs, trusts, foreign-tax credits, valuation rules and eligibility for first-home or disability relief.
For succession declarations opened from 1 January 2025, inheritance tax is generally self-assessed through the declaration. The figures produced here should therefore be checked against the facts and the current Agenzia delle Entrate forms and software before submission or payment.