Official tax authority pages confirm that Singapore (deaths on or after 15 February 2008), Hong Kong (since 11 February 2006) and the Cayman Islands levy no estate or inheritance tax. The Bahamas government lists inheritance among the taxes it does not levy, and St. Kitts and Nevis keeps a probate duty whose every band is set at a nil rate. Two popular assumptions fail the same test: Monaco does tax inheritances (nil for spouses and children, 8% to 16% for everyone else, on property located in Monaco), and Switzerland has no federal tax but 24 cantons levy one. For US citizens the answer differs again, because US estate tax follows the citizen, not the country.
The honest answer: a zero death tax where you live or where an asset sits does not mean zero for your heirs, because stamp duty, capital gains tax on a later sale, US estate tax (on US assets, or on a US citizen’s worldwide estate) and local succession law can all still apply.
Inheritance tax, estate tax and the other charges heirs meet
These labels describe different charges and different taxpayers.
- Estate tax is charged on the deceased’s estate before distribution. The US version for nonresident non-citizens is, in the IRS’s words, “a tax on the transfer of U.S.-situated property”, valued at the date of death.
- Inheritance tax is charged on what each heir receives. Swiss cantons use either model: an inheritance-share tax (Erbanfallsteuer), an estate tax (Nachlasssteuer) or both combined.
- Capital gains tax does not usually bite at death in the places covered here, but can apply when the heir later sells.
- Stamp duty and transfer charges apply when title moves to the heir, or when the heir sells.
- Succession law decides who inherits. The EU Succession Regulation, for example, expressly does not apply to revenue matters.
The connecting factor varies too. US estate tax on nonresident non-citizens follows where the asset is located. Swiss cantonal tax can depend on where the deceased last lived or where the estate was opened. Hong Kong’s former estate duty applied only to property situated in Hong Kong.
Countries with no inheritance or estate tax: the confirmed list
The table lists only jurisdictions where an official source supports the position, with the strength of that support shown.
| Jurisdiction | Death tax position | Key date | What still applies to heirs |
|---|---|---|---|
| Singapore | Estate duty removed | Deaths on and after 15 February 2008 | No stamp duty or ABSD on assent of property to beneficiaries; inherited homes count towards the heir’s ABSD property count |
| Hong Kong | Estate duty abolished | Ordinance in force 11 February 2006 | Grant of representation still needed; profits tax if dealings amount to trading |
| Cayman Islands | No inheritance, gift, income or capital gains tax; no direct taxes | Not stated | Stamp duty on inherited land not confirmed |
| The Bahamas | The government’s investor FAQ lists freedom from capital gains, inheritance and personal income taxes | Not stated | This is an investment-promotion statement on a government page, not a tax law. Stamp duty on inherited land not confirmed |
| St. Kitts and Nevis | Probate duty scale exists, every band nil | Law revision dated 31 December 2020 | Filing and certificate procedure; flat $100.00 stamp duty on land passing under a will or intestacy |
Source: Inland Revenue Authority of Singapore; Inland Revenue Department, Hong Kong; Cayman Islands Government; Government of The Bahamas; Law Commission of Saint Christopher and Nevis. Links in the source list below.
Not confirmed: we found no official statement on inheritance tax for the UAE, Cyprus or New Zealand on the pages we checked (the UAE Government and Federal Tax Authority pages cover income tax, VAT and corporate tax but do not mention inheritance), so they are not listed even though they are often named. Australia, Canada and Mexico were not researched for this guide. Qatar’s General Tax Authority lists income tax, withholding tax, capital gains tax and excise tax as its main taxes but does not say outright that no inheritance tax exists.
Notes by jurisdiction
Singapore. The cut-off is the date of death, not the date the heir receives the asset. For deaths before 15 February 2008, estate duty applied on the market value of the deceased’s assets. Singapore’s Stamp Duties (Remission) rules also provide for remission of Seller’s Stamp Duty on residential property acquired by a beneficiary or surviving joint tenant, with the holding period as the relevant factor; we read only part of that rule, so check the conditions.
Hong Kong. For deaths on or after abolition, no estate duty affidavits or accounts are filed and no clearance papers are needed for probate or letters of administration. Estates of people who died between 15 July 2005 and 11 February 2006 with a principal value above HK$7.5 million had duty reduced to a nominal HK$100. Profits from selling capital assets are not taxed, but “trade” includes “every adventure and concern in the nature of trade”, so speculative dealing in inherited property or shares can be taxed.
St. Kitts and Nevis. Every band of the probate duty schedule, up to the $1,000,000 top band, is nil. Probate still cannot issue until the Comptroller of Inland Revenue files a certificate that estate duty has been paid; the Comptroller must be notified within 3 months of death, a declaration is due within 6 months and payment within 12 months. The statute prints a $ sign without naming the currency in the text we read, and we found no later amendment confirming the 2020 revision is current. The Trusts Act says no estate, inheritance or gift tax is payable on property in an exempt trust, but its definition of “exempt trust” cross-refers to a section that does not match in this revision. GoldPassports is an authorised agent for St. Kitts and Nevis Citizenship by Investment.
Qatar. The General Tax Authority lists income tax, withholding tax, capital gains tax and excise tax as the main taxes. It does not say outright that no inheritance tax exists.
Monaco: no income tax, but an inheritance tax exists
Monaco is known for having no personal income tax, and its government confirms that the lack of income tax dates back to an ordinance of 1869 (French nationals are the exception, under the 1963 France-Monaco convention). Inheritance is a different matter. The Government of Monaco states that inheritance tax applies to property situated in the Principality, regardless of the domicile, residence or nationality of the deceased. The rate depends on the relationship:
| Relationship to the deceased | Rate |
|---|---|
| Direct line (parents and children) and spouses | 0% |
| Brothers and sisters | 8% |
| Uncles, aunts, nephews and nieces | 10% |
| Other relatives | 13% |
| Unrelated persons | 16% |
Source: Government of Monaco, Inheritance tax (page last updated 30 July 2026).
In practice, a Monaco apartment left to a spouse or child passes tax-free, while the same apartment left to a sibling or a friend does not. Monaco’s tax overview also states that there is no wealth tax, annual property tax or council tax.
Switzerland: no federal tax, but most cantons tax inheritances
- Inheritance tax: every canton except Obwalden and Schwyz levies one (24 cantons).
- Gift tax: every canton except Lucerne, Obwalden and Schwyz levies one (23 cantons).
- Close family: the Federal Department of Finance says spouses and direct descendants are generally exempt or taxed at a modest rate. Treatment varies, and we have not verified any canton’s rates.
- Which canton taxes: liability can depend on where the deceased last lived or where the estate was opened, as the Appenzell Innerrhoden tax administration explains.
Gains on movable private assets such as securities and art are tax-free at federal and cantonal level, but all cantons tax real estate gains. Check the specific canton, not only the federal rules.
US estate tax: citizens follow the US, nonresidents only US assets
US citizens. According to the IRS, a citizen, including one living abroad, must file Form 706 when worldwide assets plus adjusted taxable gifts exceed the basic exclusion amount in effect on the date of death. The IRS estate tax page (last reviewed 22 December 2025) lists the filing threshold as $13,990,000 for deaths in 2025 and $15,000,000 for deaths in 2026. Moving to a country with no inheritance tax does not take a US citizen out of this system, and neither does a second passport.
Nonresident non-citizens. The IRS pages we verified cover a nonresident not a citizen: someone “neither domiciled in nor a citizen of the United States at the time of death”.
- US estate tax applies only to US-situated assets, valued at the date of death.
- Form 706-NA must be filed once US-situated assets, plus adjusted taxable gifts and the gift tax specific exemption, exceed the $60,000 filing threshold (Instructions for Form 706-NA, Rev. September 2025; the PDF also carries 08-2025 and 9-2025 labels, which do not appear to change the figures).
- The general maximum unified credit is $13,000; an estate tax treaty can change that result.
- Form 706-NA is due 9 months after death unless an extension is granted.
Still not confirmed: the list of countries that have an estate tax treaty with the US (the IRS notes that treaties can limit which assets count as US-situated, and that executors of nonresident estates should consult them), the top rate, and the UK inheritance tax rules for people who have left the UK. We give no figures for these.
Forced heirship applies even where there is no tax
A country can charge nothing at death and still decide who receives your assets. Forced heirship (reserved shares for close family) is a succession question.
EU Succession Regulation (No 650/2012)
- One law governs the whole succession: by default, the law of the State of habitual residence at death, even a non-EU law and regardless of nationality.
- If the deceased was manifestly more closely connected with another State, that law applies instead.
- A person may choose the law of their nationality, expressly in a will or as shown by its terms; multiple nationals may pick any one.
- The applicable law governs the disposable part, reserved shares, claims of close persons and the duty to restore or account for gifts.
- Local special rules restricting succession to immovable property, enterprises or other special assets still apply.
- A foreign rule can be refused only if manifestly incompatible with the forum’s public policy.
- Excluded: matrimonial property regimes, property passing outside succession (gifts, joint ownership with survivorship, pensions, insurance) and the creation and administration of trusts.
United Arab Emirates
Federal Decree-Law No. 41 of 2022, in force from 1 February 2023, applies to non-Muslim UAE citizens and non-Muslim foreigners living in the country. A non-Muslim may leave the entire property owned in the State by will to anyone, subject to the Executive Regulations. Without a will, half passes to the surviving spouse and half to the children, shared equally with no difference by sex.
Not confirmed: national reserved-share percentages (for example France), which States are bound by the EU Regulation and from when, Sharia-based rules for Muslims, reserved portions under the Swiss Civil Code, and succession law in Singapore, Hong Kong, Qatar and the Cayman Islands.
Cross-border estates, wills and tax treaties
Where an estate spans several countries, the confirmed rules point to a few practical levers:
- Choice of law in a will. Under the EU Regulation, a nationality choice must be made expressly in a will or similar disposition, or be shown by its terms. A US citizen habitually resident in a participating EU State may therefore be able to choose US law.
- Registration in the UAE. Wills of covered persons are recorded in an official register. A foreigner’s heir may ask for the law the Civil Code makes applicable, unless a registered will provides otherwise. The government portal describes this as non-Muslim residents choosing home-country law, while the decree-law frames it as a request by the heir; confirm the route before relying on it. The Executive Regulations on registration were not read.
- Treaties. A US estate tax treaty can change the unified credit for a nonresident estate. Cyprus property capital gains tax applies subject to double tax treaties. Swiss cross-border cases are referred to the State Secretariat for International Finance and the tax authorities concerned. The list of US estate tax treaties was not confirmed.
What heirs still pay: stamp duty, transfers and later sales
| Jurisdiction | Transfer to heir | When the heir sells |
|---|---|---|
| Singapore | No stamp duty or ABSD on assent under a will, the Intestate Succession Act or Muslim law, for individuals and entities | Seller’s Stamp Duty remission rules for beneficiaries; conditions to be checked |
| St. Kitts and Nevis | $100.00 flat on land by assent or transmission; gifts of land 6% of value, or $100.00 between spouses and parent and child | 10% of the consideration, paid by the vendor |
| Qatar | No inheritance charge on the official tax list | 10% capital gains tax on real estate or securities in Qatar, due within 30 days; individuals exempt if assets are not part of a taxable business |
| Cyprus | Not confirmed | 20% capital gains tax on Cyprus immovable property or shares in property-owning companies, regardless of residency, subject to treaties; some exemptions under conditions |
| New Zealand | Not confirmed | Residential property profit taxable if sold within the 2-year bright-line period (sales from 1 July 2024), unless an exclusion or rollover relief applies; also covers NZ tax residents selling overseas homes |
Source: Inland Revenue Authority of Singapore; Attorney-General’s Chambers, Singapore; Law Commission of Saint Christopher and Nevis; General Tax Authority of Qatar; Tax Department, Ministry of Finance, Cyprus; Inland Revenue Te Tari Taake.
Probate, notary and registration fees were not confirmed on official pages for any jurisdiction here, including Hong Kong probate fees and Cayman stamp duty on inherited land. Our guide to countries with no capital gains tax covers the sale side in more depth.
The catches, and a checklist before you move or buy
- Dates of death decide the regime: Singapore (15 February 2008), Hong Kong (11 February 2006), UAE decree-law (1 February 2023).
- Nil is not the same as no procedure: the St. Kitts and Nevis probate certificate requirement still applies.
- Inherited homes still count: in Singapore they raise the heir’s ABSD property count on a later purchase.
- Switzerland is cantonal: only Obwalden and Schwyz levy no inheritance tax.
- Monaco is not a zero: 0% for spouses and children, 8% to 16% for everyone else, on property located in Monaco.
- US estate tax travels: it follows US citizens wherever they live, and it reaches the US-situated assets of a nonresident above $60,000.
- List every system that could reach the estate: citizenship, domicile, asset location and where heirs live.
- Confirm the death tax position in the canton, emirate or country itself, including date-of-death rules.
- Map transfer and resale charges on real estate before buying.
- Decide which succession law should apply and record any permitted choice in a will, registered where required.
- Have a local lawyer and tax adviser in each relevant country review the plan.
More guides are in our Insights section.
Want to know which option fits your situation? Request a free call and an advisor will give you a straight answer, including when moving would not change what your heirs pay.
Last verified against the sources below on 18 October 2026. This article is general information, not legal or tax advice.
Frequently asked questions
Which countries have no inheritance tax?
Official sources confirm no death tax in Singapore (deaths from 15 February 2008), Hong Kong (from 11 February 2006) and the Cayman Islands, and the Bahamas government lists inheritance among the taxes it does not levy. St. Kitts and Nevis has a probate duty with a nil rate in every band. Monaco and most Swiss cantons do levy an inheritance tax.
Does Monaco have inheritance tax?
Yes. The Government of Monaco states that inheritance tax applies to property situated in Monaco regardless of the deceased person's domicile, residence or nationality: 0% for spouses and direct-line relatives, 8% for brothers and sisters, 10% for uncles, aunts, nephews and nieces, 13% for other relatives and 16% for unrelated persons.
Are the UAE, Cyprus and New Zealand free of inheritance tax?
They are often named, but we could not confirm their inheritance tax position on the official tax pages we checked, so we do not list them.
Do US citizens escape US estate tax by living in a no-tax country?
No. The IRS states that citizens, including those living abroad, must file Form 706 when worldwide assets plus adjusted taxable gifts exceed the basic exclusion amount. The IRS lists the filing threshold as $15,000,000 for deaths in 2026 and $13,990,000 for 2025.
Do foreigners pay US estate tax on US assets?
Yes. For a decedent neither domiciled in nor a citizen of the US, the IRS taxes US-situated property, and Form 706-NA is required when those assets plus certain gifts exceed $60,000. It is due 9 months after death unless extended.
Does no inheritance tax mean no tax for heirs?
No. Heirs can still face stamp duty on transfers, capital gains tax when they sell (10% in Qatar on in-scope assets, 20% on Cyprus property) and home-country tax rules.
What is forced heirship and does it apply to foreigners?
Forced heirship reserves shares of an estate for close family regardless of tax. Under the EU Succession Regulation the law of habitual residence applies by default, but a person can choose the law of their nationality in a will.
Official sources
Figures on this page come from the sources below and were last verified on 18 October 2026. Rules change; always confirm the current position. This is general information, not legal or tax advice.
- Internal Revenue Service: Estate tax for nonresidents not citizens of the United States
- Internal Revenue Service: Instructions for Form 706-NA (Rev. September 2025)
- IRAS: Estate Duty
- IRAS: How to Calculate Estate Duty
- IRAS (ask.gov.sg): Will ABSD be payable if an individual or a company inherits a residential property?
- IRAS (ask.gov.sg): ABSD on inherited private property
- Attorney-General's Chambers, Singapore: Stamp Duties (Remission) rules
- Inland Revenue Department, Hong Kong: Estate Duty
- Inland Revenue Department, Hong Kong: FAQ on Chargeability to Profits Tax on Gain from Property Transactions
- UAE Legislation Portal: Federal Decree-Law No. (41) of 2022 On the Civil Personal Status
- Tax Department, Ministry of Finance, Cyprus: Immovable Property (Capital Gains Tax)
- Swiss Tax Conference: The Swiss Tax System, 2025 edition
- Federal Tax Administration (ESTV): Erbschafts- und Schenkungssteuern
- Federal Tax Administration (ESTV): Erbschafts- und Schenkungssteuern (Steuerinformationen)
- Federal Department of Finance: Erbschafts- und Schenkungssteuer (Abstimmung JUSO-Initiative)
- Canton of Appenzell Innerrhoden: Erbschafts- und Schenkungssteuer
- Swiss Confederation (ch.ch): Erbschaftssteuer
- Cayman Islands Government: Finance and economy
- Government of the Cayman Islands: Our Finance & Economy
- General Tax Authority of Qatar: Investors Guide
- General Tax Authority of Qatar: Capital Gains Tax FAQs
- Inland Revenue Te Tari Taake: The bright-line test
- EUR-Lex: Regulation (EU) No 650/2012
- Law Commission of Saint Christopher and Nevis: Stamps Act CAP. 20.40
- Law Commission of Saint Christopher and Nevis: Trusts Act CAP. 5.19
- Government of The Bahamas: Frequently asked questions
- Government of Monaco: Inheritance tax
- Government of Monaco: Tax in Monaco
- Internal Revenue Service: Estate tax
- Internal Revenue Service: Some nonresidents with U.S. assets must file estate tax returns
- UAE Government portal: Taxation
