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Taxes · IRAS

Estate Duty Overview: Estate Duty

The estate duty branch retains forms and calculation guidance for relevant historical estates.

Source checked · 11 October 2026

Key requirements

It links to the duty overview, glossary, FAQs, clearance, calculations and payment defaults, as well as ongoing estate-income guidance. Estate duty has been removed for deaths from 15 February 2008; that cutoff must be checked before using the duty material. Income earned after death is a separate income tax matter and can remain relevant to newer estates. Do not treat the continued availability of old duty forms as the reintroduction of estate duty.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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