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Inheritance Taxes: When Countries Introduced and Abolished Them

Most of the great inheritance and estate taxes were introduced between 1890 and 1920, as governments looked for new revenue and for a way to limit inherited wealth. From the 1970s, many countries abolished them: Canada in 1972, Australia in 1979, India in 1985, New Zealand in 1992, and a wave in Europe and Asia in the 2000s and 2010s. Others kept them, or brought them back: Italy abolished the tax in 2001 and restored it in 2006, and Thailand introduced one in 2016. The chart shows when each change happened, and the map beside it shows where the tax exists today.

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1875190019251950197520002025Europe1894: Estate duty in Britain1901: Progressive rates in France1906: A German inheritance tax1976: Ireland's Capital Acquisitions Tax2000: Cyprus2001: Italy abolishes it2004: Sweden2004: Slovakia2004: Portugal2006: Italy restores it2006: Russia2008: Austria2014: Norway2014: CzechiaAsia and Oceania1905: Japan1953: Estate duty in India1979: Australia1981: Israel1985: India1991: Malaysia1992: New Zealand2006: Hong Kong2008: Singapore2016: Thailand2018: PhilippinesAmericas1916: United States federal estate tax1941: Canada's succession duties1972: Canada abolishes it2010: A year without an estate tax

1894Europe· Introduced

Estate duty in Britain

The Finance Act 1894 introduced estate duty on property passing at death, the forerunner of today's Inheritance Tax.

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These charts show the main turning points in the law of several countries, from our own knowledge. Each entry is one law or decision, dated by when it was passed or decided; the date it took effect is sometimes later. A chart is a map of turning points, not a complete history, and it records the law on paper, not how it was applied. Check the statutes and decisions named for the exact wording. It is general information, not legal advice.

The story in each country

Europe

Britain and Germany were among the first to tax estates and inheritances, around 1900; a wave of abolitions followed in Scandinavia, central and eastern Europe in 2004 to 2014.

Asia and Oceania

Japan introduced its tax in 1905. India, Australia, Israel, Malaysia, New Zealand, Hong Kong and Singapore abolished theirs between 1979 and 2008; Thailand introduced one in 2016.

Americas

The United States introduced a federal estate tax in 1916 and still has one; Canada replaced its estate tax with a capital gains tax at death in 1972.

Every turning point, in order

Europe

  1. 1894 Estate duty in Britain

    Introduced

    The Finance Act 1894 introduced estate duty on property passing at death, the forerunner of today's Inheritance Tax.

  2. 1901 Progressive rates in France

    Reformed or restored

    A law of 1901 made French inheritance tax progressive, with higher rates on larger inheritances.

  3. 1906 A German inheritance tax

    Introduced

    The German Empire introduced a national inheritance tax in 1906.

  4. 1976 Ireland's Capital Acquisitions Tax

    Reformed or restored

    The Capital Acquisitions Tax Act 1976 replaced Ireland's estate duty with a tax on the person who receives a gift or inheritance.

  5. 2000 Cyprus

    Abolished

    Cyprus abolished its estate duty in 2000.

  6. 2001 Italy abolishes it

    Abolished

    Italy abolished its inheritance and gift tax in 2001.

  7. 2004 Sweden

    Abolished

    Sweden abolished its inheritance tax in 2004.

  8. 2004 Slovakia

    Abolished

    Slovakia abolished its inheritance tax in 2004.

  9. 2004 Portugal

    Reformed or restored

    Portugal replaced its inheritance tax in 2004 with a stamp duty on transfers at death, from which a spouse, descendants and ascendants are exempt.

  10. 2006 Italy restores it

    Reformed or restored

    Italy brought back its inheritance and gift tax in 2006, with low rates and large allowances for close family.

  11. 2006 Russia

    Abolished

    Russia abolished its inheritance tax in 2006.

  12. 2008 Austria

    Abolished

    Austria's inheritance tax ended in 2008, after the Constitutional Court struck down its valuation rules.

  13. 2014 Norway

    Abolished

    Norway abolished its inheritance tax in 2014.

  14. 2014 Czechia

    Abolished

    Czechia dropped its inheritance tax in 2014.

Asia and Oceania

  1. 1905 Japan

    Introduced

    Japan introduced its inheritance tax in 1905.

  2. 1953 Estate duty in India

    Introduced

    India introduced an estate duty in 1953.

  3. 1979 Australia

    Abolished

    Australia abolished its federal estate duty in 1979, and the states had followed by 1981.

  4. 1981 Israel

    Abolished

    Israel abolished its estate tax in 1981.

  5. 1985 India

    Abolished

    India abolished its estate duty in 1985.

  6. 1991 Malaysia

    Abolished

    Malaysia abolished its estate duty in 1991.

  7. 1992 New Zealand

    Abolished

    New Zealand abolished its estate duty in 1992.

  8. 2006 Hong Kong

    Abolished

    Hong Kong abolished its estate duty in 2006.

  9. 2008 Singapore

    Abolished

    Singapore abolished its estate duty in 2008.

  10. 2016 Thailand

    Introduced

    Thailand introduced an inheritance tax in 2016, on very large inheritances.

  11. 2018 Philippines

    Reformed or restored

    The Philippines replaced its progressive estate tax with a flat rate in 2018.

Americas

  1. 1916 United States federal estate tax

    Introduced

    The United States introduced a federal estate tax in 1916.

  2. 1941 Canada's succession duties

    Introduced

    Canada introduced a federal tax on estates in 1941.

  3. 1972 Canada abolishes it

    Abolished

    Canada abolished its federal estate tax with effect from 1972 and brought in a capital gains tax on a deceased person's assets in its place.

  4. 2010 A year without an estate tax

    Reformed or restored

    Under a law of 2001 the United States estate tax lapsed for deaths in 2010, and was restored for 2011 by a law of December 2010.

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TheLawToKnow Tools. Inheritance Taxes: When Countries Introduced and Abolished Them. https://tools.thelawtoknow.com/law-evolution/inheritance-taxes-introduced-and-abolished.