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Inheritance tax in India

India does not tax inheritances or estates.

Updated October 2026. Spotted a mistake? Tell us.

Read this first. This guide gives the general structure of each country's tax on what a person leaves at death, from our own knowledge. It gives no rates or thresholds. Countries reform or abolish these taxes from time to time, a federal country's states or provinces may differ, and your own case may involve several countries, so check the tax authority and ask a qualified adviser. It is general information, not tax or legal advice.

Kind of tax

No inheritance or estate tax

Spouse and children

No tax to pay

How it works

India abolished its estate duty in 1985, and has no inheritance tax.

What to remember anywhere

  • Inheritance tax and estate tax are different. An inheritance tax is paid by each heir on what they receive, usually at rates that depend on how closely they are related. An estate tax is paid by the estate as a whole before it is shared. Either one often has a tax-free threshold and an exemption for a spouse.
  • Where the heir lives, and where the property is. Many countries tax the worldwide estate of someone who lived there, and also tax property inside the country whoever owned it. If a person, an heir and the property are in different countries, two countries can tax the same inheritance, and a tax treaty may give relief.
  • Gifts before death can count. Most countries tax gifts too and add back gifts made in the years before death. Giving property away shortly before death rarely avoids the tax, and in some countries it creates a gift tax of its own.
  • No inheritance tax is not always no tax. Countries without an inheritance tax may charge capital gains tax on inherited assets, income tax on what an heir receives, stamp duty, or notary and registration fees. Canada, Australia and Portugal show how differently a country can do it.
  • Rates and thresholds change, and are not given here. This guide describes the structure of each country's tax, not the rates or thresholds, because they change often and a wrong figure could be costly. Ask the country's tax authority or a local adviser for the current numbers.

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More about India

Sources

For the exact rule and the current rates, use India’s tax law and its tax authority, which are the authority.

Other countries

ArgentinaAustraliaAustriaBelgiumBrazilBulgariaCanadaChileChinaColombiaCosta RicaCroatiaCyprusCzechiaDenmarkDominican RepublicEcuadorEstoniaEthiopiaFinlandFranceGermanyGhanaGreeceHong KongHungaryIndonesiaIrelandIsraelItalyJamaicaJapanKenyaKuwaitLatviaLithuaniaLuxembourgMalaysiaMaltaMauritiusMexicoNetherlandsNew ZealandNigeriaNorwayPakistanPanamaPeruPhilippinesPolandPortugalQatarRomaniaRussiaSaudi ArabiaSingaporeSlovakiaSouth AfricaSouth KoreaSpainSri LankaSwedenSwitzerlandTaiwanTanzaniaThailandTurkeyUgandaUnited Arab EmiratesUnited KingdomUnited StatesVietnamZambia

TheLawToKnow Tools’s inheritance tax guide is an educational overview of general rules. It is not tax or legal advice. Report a mistake.