Note: Data series for Lithuania, Israel, Latvia, Estonia, the Slovak Republic and Slovenia start in 1995; for these countries, the 1990–99 average is a 1995–99 average. Similarly, data, and therefore the averages shown, for Hungary and Poland start in 1991. Scandinavia is taken as Denmark, Finland, Iceland, Norway and Sweden. EU14, G7, OECD and Scandinavian averages are unweighted.
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.