Estate Duty

Overview

Where a death occurred before 1 April 1975, Estate Duty plus interest is due when the net value of an estate is €12,697 or more. The relevant forms must be submitted to:

Office of the Revenue Commissioners
Personal Division
National CAT Unit
9/15 Upper O'Connell Street
Dublin 1
D01 YT32
Ireland

Next: Threshold and rates

Published: 08 October 2026 Print this page

Back to homepage Back to top