How much inheritance tax do you pay in Ireland?

Inheritance tax (Capital Acquisitions Tax) in Ireland is charged at 33% on the value above the tax-free threshold. A child inheriting from a parent has a lifetime threshold of €400,000 (2026). A sibling, niece or nephew has €40,000. Everyone else has €20,000.

Do you pay capital gains tax on inherited property in Ireland?

No CGT is due when you inherit property. The base cost is reset to the market value at the date of death. However, if you later sell the property, you pay CGT at 33% on any gain between the date-of-death value and the sale price.

What is the dwelling house exemption?

If you inherit a home you've lived in as your main residence for 3+ years before the inheritance, you don't own another property, and you continue to live there for 6 years after, the property may be fully exempt from CAT regardless of its value.

Inheritance Tax Calculator Ireland 2026

The Inheritance

Property Value at Date of Death

€

Market value on the date the person died

Other Assets Inherited (cash, shares, etc.)

€

Your Relationship to the Deceased

Prior Gifts/Inheritances in Same Group (since Dec 1991)

€

Total taxable gifts/inheritances previously received from anyone in the same CAT group

Will you live in the property as your main home?

Dwelling house exemption may eliminate CAT entirely

If You Plan to Sell

Do you intend to sell the property?

Expected Sale Price

€

If sold shortly after inheriting, this may be close to the date-of-death value

Selling Costs (agent + legal)

Estimated Probate / Solicitor Costs

How Inheritance Tax Works on Property in Ireland

When someone dies and leaves you property, two taxes may apply: Capital Acquisitions Tax (CAT) on the inheritance itself, and Capital Gains Tax (CGT) if you later sell the property. Understanding how both work together is critical for planning.

Capital Acquisitions Tax (CAT)

CAT is charged at 33% on the value of an inheritance above your tax-free threshold. The threshold depends on your relationship to the deceased. Since Budget 2025, a child inheriting from a parent has a lifetime threshold of €400,000 (Group A). Siblings, nieces, nephews, and grandchildren have €40,000 (Group B). Everyone else — including unmarried partners, cousins, and friends — has just €20,000 (Group C). These are cumulative lifetime thresholds: all gifts and inheritances from anyone in the same group since 5 December 1991 count towards the limit.

Capital Gains Tax on Inherited Property

There is no CGT when you inherit. Your "base cost" is automatically the market value at the date of death. If you later sell the property for more than this value, you pay CGT at 33% on the gain (minus the €1,270 annual exemption and allowable selling costs). If property values haven't changed much, the CGT bill on a quick sale may be minimal.

Dwelling House Exemption

If you inherit a home you've already been living in as your main residence for at least 3 years before the inheritance, and you don't own another property, the home may be completely exempt from CAT — regardless of its value. You must continue living there for 6 years after inheriting. This relief can save tens of thousands in tax.

Probate Costs

Probate is the legal process of administering a deceased person's estate. Solicitor fees for probate in Ireland typically range from €2,000 for a simple estate to €7,500+ for complex or contested estates. These costs reduce the net value of what beneficiaries receive.

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