Perintövero-laskuri 2026 — Suomi
Calculate Finnish inheritance tax (perintövero) by category. All categories receive a €20,000 allowance. Category I: 7–19%, Category II: 10–26%, Category III: 13–33% progressive rates.
How Perintövero works in Finland 2026
Finnish inheritance tax (perintövero) is levied on the transfer of assets upon death. The tax is calculated in three categories based on the relationship between the deceased and the beneficiary. All categories share a €20,000 tax-free allowance, after which progressive tax rates apply. Category I covers close relatives (spouse, children, parents) with rates from 7% to 19%. Category II covers other relatives (siblings, nieces, nephews) at 10% to 26%. Category III covers all others at 13% to 33%.
Perintövero-laskuri 2026 — Finland Inheritance Tax Calculator
Laske Suomen perintövero 2026 — Luokka I (7-19%), II (10-26%), III (13-33%). €20.000 verovapaa osuus. Ilmainen perintöverolaskuri.
- €20,000 tax-free allowance for all categories
- Category I: 7%–19% progressive
- Category II: 10%–26% progressive
- Category III: 13%–33% progressive
Inheritance Distribution
Gross vs Net at Different Values (Cat. I)
Tax-Free Allowance by Category
Each beneficiary receives a €20,000 personal allowance regardless of their relationship to the deceased.
Tax Rates (progressive brackets)
After the €20,000 allowance, the tax rate is determined by the taxable value and the relationship category. The rates are progressive across five bands.
| Taxable Value (€) | Category I | Category II | Category III |
|---|---|---|---|
| 0 – 40,000 | 7% | 10% | 13% |
| 40,001 – 60,000 | 10% | 13% | 16% |
| 60,001 – 200,000 | 13% | 16% | 21% |
| 200,001 – 1,000,000 | 16% | 21% | 26% |
| Over 1,000,000 | 19% | 26% | 33% |
Category Definitions
Category I — Spouse, registered partner, direct descendants (children, grandchildren), parents, and foster children.
Category II — Siblings, half-siblings, nieces, nephews, stepchildren, parents-in-law, and former spouses.
Category III — All other persons not listed in Category I or II, including friends, unmarried partners, and distant relatives.