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Probate Tax

  1. Overview
  2. When is Probate Tax payable?
  3. Thresholds
  4. Marginal Relief
  5. What exemptions and deductions are allowed?
  6. Relief for spouses
  7. Property not liable to Probate Tax
  8. Who is liable for payment of Probate Tax?

Overview

Probate Tax applies to an estate where a death occurred between 18 June 1993 and 5 December 2000. The tax free thresholds that apply are determined by the date of death. The rate of Probate Tax is 2%.

Probate Tax is charged in addition to Capital Acquisitions Tax (CAT).

Probate Tax was abolished on estates where the deceased died on or after 6 December 2000.

Note

The information throughout this section on Probate Tax only applies to where a death occurred between 18 June 1993 and 5 December 2000.

Next: When is Probate Tax payable?

Published: 14 May 2024 Print this page

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