An important premise: the price of our service (the fee) is one thing; taxes are another. Taxes are paid by the heir, separate from the fee, and we calculate and notify them BEFORE filing.
Succession tax: rates and allowances
Succession tax applies only to the value exceeding the allowance, which depends on the degree of kinship with the deceased.
| Beneficiary | Rate | Allowance (per beneficiary) |
|---|---|---|
| Spouse and relatives in the direct line (children, parents) | 4% | 1.000.000 EUR |
| Siblings | 6% | 100.000 EUR |
| Other relatives up to the 4th degree and in-laws (within legal limits) | 6% | nessuna |
| Other persons (unrelated) | 8% | nessuna |
| Persons with severe disability (Law 104/1992) | secondo parentela | 1.500.000 EUR |
For direct heirs it is often zero
With spouse and children the allowance is €1,000,000 each: for that reason, in most family successions, succession tax itself is zero.
Mortgage and cadastral taxes (only with property)
When there are properties you pay mortgage tax (2% of cadastral value, minimum €200) and cadastral tax (1% of cadastral value, minimum €200). With primary-residence relief for an heir, both drop to a fixed €200 each. Stamp duty, mortgage fee and special cadastral duties also apply at fixed amounts.
2025 self-assessment: what changed
For successions opened from 1 January 2025, succession tax is self-assessed by the taxpayer in the declaration (no longer assessed by the office). Payment is due within 90 days of the filing deadline, via F24.
- Instalments are allowed if the amount is at least €1,000: minimum 20% deposit and the balance in 8 quarterly instalments (up to 12 instalments over €20,000), with interest.
- For successions opened before 2025, office assessment remains, with notice and payment within 60 days of notification.
A concrete example (anonymous real case)
Family with spouse and 2 children, estate of about €117,000 (property, securities and cash), with a primary home and cadastral transfer. Total taxes were about €1,200 (mortgage, cadastral, stamp and duties), while succession tax was zero because direct heirs were well under the allowance. The service fee is separate.
This guide's information is indicative and for information only. Every succession is unique: the final assessment is always on the specific case. We check your situation for free.