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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?

Thresholds

If the taxable value of an estate exceeds the relevant tax free threshold, the entire taxable estate may be liable to Probate Tax. Where the relevant threshold is exceeded only slightly, marginal relief may be due.

The tax free Thresholds for Probate Tax are as follows
Year of DeathAmount
1993 €12,697
1994 €12,888
1995 €13,193
1996 €13,523
1997 €13,739
1998 €13,942
1999 1 January to 30 November 1999 inclusive €14,285
1999 1 December to 31 December inclusive (Marginal Relief may apply) €50,790
2000 (Marginal Relief may apply) €50,790

Next: Marginal Relief

Published: 14 May 2024 Print this page

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