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).

Next: What exemptions and deductions are allowed?