The inheritance tax exemptions in 2026

The exemption is the part of an acquisition on which no inheritance tax is charged. Only the amount above it is taxed. The figures here are those of the Belastingdienst for 2026. For a partner the exemption is € 828.035. For a child, a foster child, a stepchild and a grandchild the exemption is € 26.230. The amount belongs to the relationship of that heir, not to the estate as a shared pot. Each child is tested separately against the amount that belongs to that relationship. What someone acquires, you record per person, with the group alongside. That way the indication does not get stuck on the assumption that everyone has the same relationship.

A great-grandchild has an exemption of € 2.769 in 2026. The same amount applies to another heir, someone who does not inherit as partner, child, grandchild or parent. A child with a disability can, if the conditions are met, have an exemption of € 78.671. That higher exemption does not apply merely because a medical note is in the file. The conditions are those of the Belastingdienst. For parents the exemption is € 62.110, together when both parents inherit from their child. Both parents do not each get that full amount. The partner exemption can still fall because of a survivor's pension. You do not enter that correction yourself in advance.

You do not calculate tax on the whole acquisition. First the exemption comes off. If nothing remains, the indication for that person is nil. If a remainder does remain, the rates of the group apply to it. Exemption and rate are different questions. A grandchild has the same exemption amount as a child, but does not fall in the same rate group. A great-grandchild has the small amount of another heir, but for the percentage belongs with the further descendants. For each person involved, set the group that fits the relationship. The software does not invent that group. If you are in doubt, leave the group open until the family tie is settled.

For each heir the file records the acquisition, the relationship and the group. Ervazo's indication uses the table for 2026 and shows the part above the exemption. That screen is not a return. It fills in no form and it sends nothing to the Belastingdienst. If the relationship is wrong, the exemption is wrong. In this table a stepchild is not another heir. For the rate a grandchild is not a child, even though the exemption amount is the same. Leave the group empty as long as the deed or the family notice does not make the tie clear.

These amounts are the inheritance tax exemptions for 2026 as the Belastingdienst publishes them. They are set out here for a partner, a child, a grandchild, a great-grandchild, a parent and another heir, and for a child with a disability if the conditions are met. They do not apply to another year. Nor do they apply to Belgian inheritance tax, which is regional and is not quoted here. Whether someone is entitled to the partner exemption or to the higher exemption for a child with a disability depends on facts outside this text. This is not legal advice and not tax advice. Put a real acquisition before the Belastingdienst or before an adviser who knows the documents.