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Probate Tax

Marginal Relief

Marginal Relief applies where a death occurred on or after 1 December 1999. Where the taxable value of an estate is below €51,827, the tax due will be the excess of the value of the estate above €50,790. In the case of an estate with a taxable value of €51,000, the tax due will be €210 (instead of €1,020, that is 2% of €51,000).

  • Example

    Kate died on 25 September 2000 leaving an estate valued at €51,000.

    Tax due on Kate's estate
      Amounts
    Estate value €51,000
    Threshold (2000) €50,790
    Excess tax due €210

    Marginal Relief is due here as it is within the limit of €51,826 (that is €50,790 divided by 0.98).

    This limit is calculated as follows: Relevant threshold divided by 0.98.

Next: What exemptions and deductions are allowed?

Published: 30 June 2025 Print this page

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