death duty

The taxation of inheritance provided a source of government revenue in Roman times. A death tax was introduced in Britain in 1694 but the modern framework dates from 1779-80. Since 1894, when Sir William Harcourt introduced a new system in the teeth of fierce opposition, death duties have mainly been in the form of estate duties (on property left at death).

The noun has one meaning:

Meaning #1: a tax on the estate of the deceased person
  Synonyms: inheritance tax, estate tax, death tax