Estate Duty
Threshold and rates
The rate of duty applied to the estate depends on the value of the estate as shown in the table below.
Principal value of the estate and rate of duty applied
| Principal value of estate exceeding | Principal value of estate not exceeding | Percentage of duty |
|---|
| €12,697.38 |
€13,967.12 |
4 |
| €13,967.12 |
€15,871.73 |
6 |
| €15,871.73 |
€19,046.07 |
8 |
| €19,046.07 |
€22,220.42 |
10 |
| €22,220.42 |
€25,394.76 |
12 |
| €25,394.76 |
€31,743.45 |
14 |
| €31,743.45 |
€38,092.14 |
16 |
| €38,092.14 |
€44,440.83 |
18 |
| €44,440.83 |
€50,789.52 |
21 |
| €50,789.52 |
€57,138.21 |
24 |
| €57,138.21 |
€63,486.90 |
27 |
| €63,486.90 |
€69,835.59 |
30 |
| €69,835.59 |
€76,184.28 |
33 |
| €76,184.28 |
€95,230.36 |
37 |
| €95,230.36 |
€126,973.81 |
41 |
| €126,973.81 |
€190,460.71 |
45 |
| €190,460.71 |
€253,947.62 |
50 |
| €253,947.62 |
|
55 |
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