How to Calculate Inheritance Tax 2025 is a question many heirs and Italian citizens are asking, especially after the major updates introduced by the new legislation. Starting in 2025, the system for filing the inheritance declaration changes completely: the Revenue Agency will no longer calculate what needs to be paid; instead, the heir will have to calculate the inheritance tax using a new mechanism called self-assessment.
This simple and complete guide explains everything you need to know: who must pay, how to fill out the declaration, what the tax includes, when to pay, and what happens if mistakes are made. Most importantly, we explain how to calculate inheritance tax 2025 correctly.
Table of Contents
✅ What changes in 2025 for the inheritance declaration?
With Legislative Decree No. 139/2024, an important reform takes effect: starting January 2025, the Revenue Agency will no longer send the payment notice for inheritance tax. Instead, the heir (or heirs) will have to calculate the amount due based on the value of the inherited assets.
To do this, a new form called EF form has been created in the inheritance declaration. This form allows for self-assessment, meaning you must calculate on your own:
- Inheritance tax
- Mortgage and cadastral taxes
- Stamp duty
- Fees for mortgage services
📋 Who must file the inheritance declaration?
The inheritance declaration must be filed by:
- Legal or testamentary heirs
- Legatees
- Executors
- Legal representatives of the estate
It is mandatory if the value of the inherited assets exceeds €100,000 or if real estate (land, buildings, property rights) is included.
🧮 How to calculate inheritance tax 2025: the new procedure
Let’s now see how to calculate inheritance tax 2025 step by step. The calculation is based on the total value of the assets and rights included in the estate. These may include:
- Real estate (houses, land, etc.)
- Bank accounts
- Securities and shares
- Vehicles
- Company shares
- Valuable items (jewelry, artwork)
The value of the assets
For real estate, the taxable value is the cadastral value. For accounts and investments, the balance on the date of death is used. All values must be indicated in the EF form.
The tax rates
Inheritance tax in Italy varies based on the relationship between the deceased and the heir:
| Relationship with deceased | Rate | Allowance |
| Spouse / Children | 4% | €1,000,000 |
| Siblings | 6% | €100,000 |
| Other relatives up to 4th degree | 6% | None |
| Other individuals | 8% | None |
🏠 Additional taxes on real estate
If the estate includes real estate, in addition to inheritance tax you must calculate:
- Mortgage tax: 2% of cadastral value
- Cadastral tax: 1% of cadastral value
- Mortgage fee: approx. €90 per entry
- Stamp duty: varies by documents
All these entries must be included in the EF form.
⏰ Timing and deadlines: when to pay
From 2025, inheritance tax must be paid within 90 days from the filing of the declaration. There is no longer a payment notice from the Revenue Agency: the responsibility lies entirely with the taxpayer.
📅 Deadlines table
| Phase | Action | Deadline |
| 1 | Collect documents (death certificate, list of assets, cadastral records) | Within 30 days of death |
| 2 | File inheritance declaration with EF form | Within 12 months of death |
| 3 | Pay taxes calculated via self-assessment | Within 90 days of declaration |
| 4 | Request installment plan (if needed) | Within the same 90 days |
| 5 | Cadastral update | After payment |
💸 Can you pay in installments?
Yes, if the tax exceeds €1,000, you may request an installment plan.
- Up to €20,000: 8 quarterly installments
- Over €20,000: up to 12 quarterly installments
The initial down payment is at least 20%. The installment request is indicated in EF18ter:
- Code 1 = postponed payment
- Code 2 = immediate payment
👨💼 Need help? We take care of it!
Understanding how to calculate inheritance tax 2025 can be complicated, especially with the new system. For this reason, our professional firm is here to assist you in correctly completing the declaration, calculating the taxes, and paying on time.
As Studio Lombardo Larosi, we offer a complete service for handling inheritance procedures, avoiding mistakes that may lead to fines or disputes. We handle everything: from initial consultation to online filing and tax calculation.
⚖️ Italian law: more complex than elsewhere
It is important to remember that Italian inheritance law is among the most complex in Europe. Taxpayers are often unable to manage all the technical, tax, and legal aspects on their own.
For this reason, it is essential to rely on tax experts or specialized attorneys who know the regulations in depth and can help avoid costly errors.
Studio Lombardo Larosi supports you in interpreting and complying with all relevant laws, protecting you from future inspections.
📑 How to correctly fill in the EF form
One of the key elements of the new 2025 inheritance declaration is the EF form, designed to help heirs self-assess their taxes. Previously, this step was handled by the Revenue Agency, which sent a payment calculation. Now, the taxpayer must perform the complete calculation.
The EF form must include:
- Total value of inherited assets
- Cadastral values of real estate
- Data for accounts, securities, policies
- Calculation of inheritance, mortgage, cadastral, and stamp taxes
- Any installment request
- Chosen payment method
If payment is immediate, indicate Code 2 in EF18ter; if payment is postponed (within 90 days), indicate Code 1.
Correct completion is essential to avoid mistakes that may lead to penalties.
📌 Common mistakes to avoid
Understanding how to calculate inheritance tax 2025 is not enough; it’s also important to avoid common errors. Here are the most frequent:
- Incorrect asset values — Many declare the commercial value instead of the cadastral value for real estate, leading to incorrect tax.
- Forgetting movable assets or joint accounts — The deceased’s share must be calculated and included.
- Skipping mortgage and cadastral taxes — They are mandatory.
- Late filing — Filing after 12 months leads to penalties.
- No installment request — If not requested in time, the option is lost.
The Lombardo Larosi Firm is by your side
Handling an inheritance is never easy. Along with personal grief, you must deal with complex paperwork, tax calculations, deadlines, payments, and uncertainties.
Studio Lombardo Larosi specializes in inheritance assistance. We help you:
- Gather all necessary documents
- Correctly evaluate the estate
- Fill out and submit the declaration
- Calculate all taxes without errors
- Make payments, including installments
- Manage legal or tax issues
We serve individuals, families, and heirs across Italy. Our goal is to ensure safe, clear, and stress-free inheritance procedures.
📌 Summary: key points on how to calculate inheritance tax 2025
- From 2025, you must calculate and pay inheritance tax yourself
- Use the new EF form for self-assessment
- Include additional real estate taxes
- Pay within 90 days of filing
- You may request installments if the tax exceeds €1,000
- If unsure, contact a professional firm
Contact Us for Information
If you are in this situation and want to be sure you do everything correctly, contact us now. We offer fast and personalized consultations.