Country tax profile · 2026
Ireland inheritance tax
How Ireland taxes inheritance
Capital Acquisitions Tax (CAT) at 33% above tax-free group thresholds. Spouse/civil partner fully exempt; children (Group A) tax-free threshold €400,000, then 33% on the excess.
Compiled by MyNomadWorld for Ireland and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Ireland compares
141 of 197 countries we track have no inheritance or estate tax. Ireland is not one of them.
Who is a tax resident of Ireland?
183 days in a tax year, OR 280 days over two consecutive years (with >30 in each). Non-domiciled residents taxed on remittance basis for foreign income.
Related Ireland taxes
Moving to Ireland?
Get matched with a vetted Ireland tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Ireland inheritance tax FAQ
What is the inheritance tax rate in Ireland?
Capital Acquisitions Tax (CAT) at 33% above tax-free group thresholds. Spouse/civil partner fully exempt; children (Group A) tax-free threshold €400,000, then 33% on the excess.