{"id":12389,"date":"2026-03-17T18:12:38","date_gmt":"2026-03-17T17:12:38","guid":{"rendered":"https:\/\/www.rivistaeco.com\/?p=12389"},"modified":"2026-03-17T18:12:38","modified_gmt":"2026-03-17T17:12:38","slug":"inheritance-why-italy-raises-so-little-revenue","status":"publish","type":"post","link":"https:\/\/www.rivistaeco.com\/en\/2026\/03\/17\/inheritance-why-italy-raises-so-little-revenue\/","title":{"rendered":"Inheritance: Why Italy Raises So Little Revenue"},"content":{"rendered":"

In 2024, Italy raised only 0.05 percent of GDP from inheritance and gift taxes, one of the lowest levels in Europe. A comparison with France highlights how revenue depends on tax rates, exemptions, and the degree of progressivity. Italy\u2019s choice to tax inheritances lightly reduces revenues and limits the redistributive role of the tax system.<\/em><\/p>\n

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The chart illustrates tax revenue from inheritance and gift taxes in 2024, expressed as a percentage of GDP, across sixteen European Union countries. These taxes apply to gratuitous transfers of wealth, including real estate, financial assets, and other forms of property. Higher values indicate a relatively heavier tax burden and a greater contribution of these taxes to public revenues.<\/p>\n

As a share of GDP, the values are never particularly high; however, in some cases, inheritance and gift taxes represent a non-negligible source of revenue. In 2024, they amounted to approximately 0.73 percent of GDP in France (equivalent to \u20ac21 billion), 0.61 percent in Belgium, and 0.46 percent in Finland. In other countries, by contrast, their weight was much smaller. Italy falls into this group, with revenue equal to 0.05 percent of GDP (just over \u20ac1 billion), higher only than Slovenia, Poland, Hungary, and Lithuania.<\/p>\n

Differences in revenue reflect deeply divergent fiscal choices. Inheritance and gift taxes vary in terms of tax bases, rates, exemption thresholds\u2014often more generous for close relatives\u2014as well as in their overall level and degree of progressivity. These factors are complemented by structural characteristics: in countries with a higher concentration of wealth or an older population, such taxes tend to generate relatively higher revenue.<\/p>\n

Some countries have chosen to forgo this form of taxation entirely, or almost entirely: this is the case of Austria, Estonia, Slovakia, and Sweden. Three other countries\u2014Latvia, Portugal, and the Czech Republic\u2014do not have a dedicated tax but instead tax gratuitous transfers through alternative instruments, while maintaining exemptions for transfers between close relatives. In particular, Portugal applies a 10 percent stamp duty, while Latvia and the Czech Republic tax only gifts by including them in the income tax.<\/p>\n

The comparison between Italy and France is particularly instructive, as it is mainly the structure of the tax that explains the difference in revenue. In Italy, rates range from 4 to 8 percent depending on the degree of kinship and are accompanied by very generous exemptions: for spouses and direct relatives, the exemption threshold can reach up to \u20ac1 million. In France, by contrast, exemptions are significantly lower and tax rates are progressive, ranging from 5 to 60 percent depending on the degree of kinship. As a result, even with comparable levels of wealth, inheritance tax contributes very differently to public finances in the two countries.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

In 2024, Italy raised only 0.05 percent of GDP from inheritance and gift taxes, one of the lowest levels in Europe. 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