Note: Unweighted averages. Data series for Lithuania, Israel, Latvia, Estonia, the Slovak Republic and Slovenia start in 1995. Data for Hungary and Poland start in 1991. Data for Mexico start in 1980, while data for Colombia and Chile begin in 1990. Prior to these years, these countries are therefore excluded from the OECD average. Scandinavia is the average of Denmark, Finland, Iceland, Norway and Sweden.
Source: OECD Global Revenue Statistics Database.
Inheritance tax is levied on wealth bequeathed at death, or given away shortly before death, above a threshold. Around 5% of all deaths attracted inheritance tax in 2022–23.