IEInheritance tax · 2026
🇮🇪 Ireland Inheritance Tax
Calculate your Ireland inheritance tax for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.
Your details
€
2026Current
Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.
Net inheritance
€55,000.00
Effective rate0.0%
Marginal rate0%
Net inheritance €55,000.00Inheritance tax €0.00
Inheritance tax breakdown
€0.00BandRateIn bandTax
Group A Threshold (0%)0%€55,000.00€0.00
Estate value€55,000.00
Inheritance tax− €0.00
Net inheritance€55,000.00
Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.
Important notes
- Group A (Parent to child (including adopted, step-children, and foster children in certain cases)): Tax-free threshold of €400,000. CAT is charged at 33% on amounts above this threshold.
- The Group A threshold is a lifetime aggregate. Any previous gifts or inheritances from parents since 5 December 1991 reduce the available threshold. This calculator assumes the full threshold is available.
- A dwelling house exemption may apply if the beneficiary has lived in the property for 3 years before the inheritance and does not own another property. If eligible, the property may be fully exempt from CAT.
- Spouses and civil partners are fully exempt from CAT on inheritances from each other. If the beneficiary is a spouse/civil partner, no CAT is due.
- Agricultural relief (90% reduction) and business relief (90% reduction) may significantly reduce the taxable value for qualifying agricultural or business assets.