Intestacy

Intestacy shares calculator Ireland

If there is no valid will, the Succession Act 1965 sets out exactly who inherits what. This calculator works through the rules for your family's situation and shows the percentage each person is entitled to.

Was there a surviving spouse or civil partner?
Intestacy shares

The intestacy rules, in plain English

If someone dies without a valid will, Part VI of the Succession Act 1965 sets out a rigid order of inheritance. The estate is distributed as follows:

  1. Spouse and children alive. Spouse gets two-thirds. Children share the remaining one-third equally between them.
  2. Spouse alive, no children. Spouse gets the entire estate.
  3. Children alive, no spouse. Children share the entire estate equally.
  4. No spouse or children, parents alive. Parents share the entire estate equally (or the single parent takes it all).
  5. No spouse, children, or parents. Siblings share the estate equally. A pre-deceased sibling's share goes to their children (nieces and nephews) by representation.
  6. No spouse, children, parents, or siblings. Grandparents, then aunts and uncles, then other lineal descendants in order of proximity.
  7. No blood relatives. The State takes the estate under Section 73.

Important caveats

Per stirpes distribution. If a child has pre-deceased the person who died but had children of their own, those grandchildren step into the pre-deceased parent's place and share that one child's portion. The same applies to nieces and nephews when a sibling has pre-deceased.

Legal right share. A surviving spouse has a legal right share under Section 111 of the Act that entitles them to one-half of the estate if there are no children, or one-third if there are children. even where a will provides less. This applies to wills, not to full intestacy cases, where the rules above govern.

Civil partners. Civil partners have the same succession rights as spouses under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.

Cohabiting partners. Unmarried partners have no automatic inheritance rights under Irish law, regardless of how long the relationship lasted. They must apply to the court under the 2010 Act and the application is not guaranteed. This is one of the strongest reasons to make a will.

Children born outside marriage. Have the same inheritance rights as children born within marriage since the Status of Children Act 1987.

What happens next

If the person died intestate, the nearest entitled relative applies for a Grant of Letters of Administration (not a Grant of Probate). The application process is otherwise very similar to probate, with a different application form (PA6) and a requirement for a bond and sureties in some cases.

This calculator is a preparation tool using Irish tax rates and rules for 2026. It is not legal or tax advice. For complex estates, consult a solicitor or tax adviser. All values are estimates based on the information you provide.