芬蘭: perintövero (芬蘭與) or arvskatt (瑞典語) (當地遺產稅之稱呼)
法國: droits de succession 法國之遺產稅稅率主要取決於兩大因素：受益人與死者之血緣關係以及遺產的價值。通常情況下，受益人與死者的關係分為三類：直系親屬、兄弟姐妹以及四代以內旁系血親（除兄弟姐妹以外）或無親屬關係。直系親屬根據遺產中可徵收的部分的價值，可徵收5%-45%的遺產稅。若受益人與死者為兄弟或姐妹關係，且遺產數額小於24430€的，則最高可徵收35%的遺產稅；若高於該數額，則最高可徵收45%的遺產稅。四代以內的旁系血親無論其遺產價值，均最高可徵收該價值的55%作為遺產稅。若受益人與死者為四代以外的旁系血親或無親屬關係，則無論其遺產價值，均最高可徵收該價值的60%作為遺產稅。
德國: 根據《繼承和遺產稅法》(Erbschaftsteuer- und Schenkungsteuergesetz),，當遺產數額位於20000至500000歐元之間時，依受益人的經濟狀況可被視為較小數額的遺產，不須被徵收遺產稅，凡高於此數目的，參照繼承人的經濟狀況及遺產中的可徵稅部分的價值徵收百分之七至百分之五十的遺產稅。
艾奧瓦州: Inheritance is exempt if passed to a surviving spouse, parents, or grandparents, or to children, grandchildren,or other "lineal" descendants. Other recipients are subject to inheritance tax, with rates varying depending on the relationship of the recipient to the deceased.
肯塔基州: The inheritance tax is a tax on a beneficiary's right to receive property from a decedent's estate. It is imposed as a percentage of the amount transferred to the beneficiary. Transfers to "Class A" relatives (spouses, parents, children, grandchildren, and siblings) are exempt. Transfers to "Class B" relatives (nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren) are taxable. Transfers to "Class C" recipients (all other persons) are taxable at a higher rate. Kentucky imposes an estate tax in addition to its inheritance tax.
賓西法尼亞州: Inheritance tax is a flat tax on the value of the decedent's taxable estate as of the date of death, less allowable funeral and administrative expenses and debts of the decedent. Pennsylvania does not allow the six month after date of death alternate valuation method that is available at the federal level. Transfers to spouses exempt. Transfers to grandparents, parents, or lineal descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Transfers to any other persons are taxed at 15%. Some assets are exempted, including life insurance proceeds. The inheritance tax is imposed on both residents and nonresidents who owned real estate and tangible personal property in Pennsylvania at the time of their death. The Pennsylvania Inheritance Tax Return (Form Rev-1500) must be filed within nine (9) months of the date of death.