inheritance tax


noun

a tax levied on the right of an heir to receive a decedent's property, the rate being a percentage of the value of the property.
Also called death tax; British, death duty.
Compare estate tax.

Origin of inheritance tax

First recorded in 1835–45

British Dictionary definitions for inheritance tax

inheritance tax

noun

(in Britain) a tax introduced in 1986 to replace capital transfer tax, consisting of a percentage levied on that part of an inheritance exceeding a specified allowance, and scaled charges on gifts made within seven years of death
(in the US) a state tax imposed on an inheritance according to its size and the relationship of the beneficiary to the deceased