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Inheritance tax in Ireland 2026
Ireland taxes the person who receives, not the estate: Capital Acquisitions Tax (CAT) takes a flat 33% of gifts and inheritances above your lifetime threshold — €400,000 from parents, €40,000 from wider family, €20,000 from anyone else.
Spouses and civil partners are entirely exempt, and business or farm assets can be reduced by 90% before the tax is worked out.
At a glance
- top rate
- 33% flat above the threshold
- entry band
- Lifetime thresholds: €400,000 / €40,000 / €20,000 by relationship
- tax year basis
- Charged when the gift or inheritance is received
- filing deadline
- Self-assessed by the beneficiary
- residency basis
- Applies when the asset, the giver or the receiver is Irish
- regime flag
- Spouses and civil partners fully exempt
Rates
Capital Acquisitions Tax (2026)
| Who you receive from | Lifetime tax-free threshold (EUR) | Rate above it |
|---|---|---|
| Parent (Group A — children, foster children) | 400,000 | 33% |
| Wider family (Group B — siblings, nieces/nephews, grandparents) | 40,000 | 33% |
| Anyone else (Group C) | 20,000 | 33% |
Thresholds & allowances
- Spouse / civil partnerFully exempt
No threshold needed
- Small gifts€3,000 per giver, per year
Never counts toward the lifetime thresholds
- Business & farm reliefValue reduced by 90%
Clawed back if not kept 6 years; farming conditions apply
Residency
Residency trigger
The tax reaches a gift or inheritance when the asset is in Ireland, or the giver or receiver is Irish resident (a foreign-domiciled person needs 5 consecutive years of residence before counting as resident here).
Non-resident treatment
Irish assets are taxable whoever gives or receives them; wholly foreign transfers between non-residents fall outside.
Notes
- Thresholds are lifetime running totals within each group — every gift eats into the same allowance the eventual inheritance will use.
- Life-insurance cover arranged specifically to meet the tax bill is itself exempt when used for that purpose.
- A family home passing to a dependent relative can be exempt under conditions.
- Ireland has inheritance-tax treaties with the United Kingdom and the United States.
FAQ
How much can a child inherit tax-free in Ireland?
€400,000 over a lifetime from parents (Group A). Above that, Capital Acquisitions Tax applies at a flat 33%.
Do spouses pay inheritance tax in Ireland?
No — transfers between spouses and civil partners are completely exempt, a 0% rate in life and on death.
Does Irish inheritance tax reach foreign assets?
It can: the tax applies when the asset is Irish or when the giver or receiver is Irish resident — foreign-domiciled people only count as resident after 5 consecutive years here.
Figures: tax year 2026, compiled from public sources. Not tax advice.