Inheritance tax statistics, 2009

Less inheritance tax

Total inheritance tax on inheritance and gifts amounted to NOK 1.4 billion in 2009. This is NOK 387 million less than the previous year. Higher tax-free amounts and reduced taxes in 2009 explain the decrease.

In 2009, the tax-free amount was raised from NOK 250 000 to NOK 470 000, and taxes were simultaneously reduced.

Tax-free amount and tax rate 2009
	To children/parents	To others


Of the first NOK 470 000	No tax	No tax
Of the next NOK 330 000	6 per cent	8 per cent
Of excess amount	10 per cent	15 per cent

Number of recipients with higher amount

The number of recipients of taxable inheritance and gifts over NOK 1 million has increased by over 50 per cent. Of all those who received inheritance or gifts, 50 per cent received values of more than NOK 1 million. In 2008, only 18 per cent received values of more than NOK 1 million.

Average inheritance

The total taxable inheritance was NOK 17.5 billion, with NOK 1 348 000 on average. In 2009, about 13 000 persons received inheritance; 6 000 persons less than in 2008.

Gifts

Over 6 000 persons received taxable gifts or advances on inheritance in 2009.

Taxable gifts and advances on inheritance made up NOK 7.9 billion.

About the statistics basis