No, our country has not yet started to levy personal income tax on inheritance. No individual income tax shall be levied on both parties concerned in the following cases:
（1） The owner of the house property gives the house property to his/her spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge;
（2） The owner of the house property right donates the house property right free of charge to the supporter or supporter who has the obligation to directly support or support him;
（3） The legal heirs, testamentary heirs or legatees who have legally acquired the property right of the house when the owner of the property right of the house dies.
