Probate costs and inheritance tax in Ireland

The cost of probate in Ireland falls into two categories: the cost of getting the Grant (court fees, valuations, solicitor fees if any) and the tax that beneficiaries will pay on what they inherit (Capital Acquisitions Tax, or CAT). These are independent. You can have an estate where the application is cheap but the tax is high, or the reverse.

The guides below cover both sides.

Cost of getting the Grant

Probate fees and court costs Court fees, valuation costs, certified copies, and what a typical personal application actually costs from start to finish.

How much does a personal probate application cost? The real total: €300 to €800 for most standard estates. Itemised.

Solicitor fees for probate: what you'll actually pay Honest fee ranges, flat-fee vs percentage structures, and what inflates the bill.

Inheritance tax (CAT)

CAT thresholds 2026: Group A, B, and C The current thresholds (€400,000 / €40,000 / €20,000), the 33% rate, aggregation since 1991, and worked examples for parent-to-child, aunt-to-niece, and unmarried partner inheritances.

CAT explained for executors The executor's role in CAT: filing IT38 on behalf of beneficiaries, timing, clearance before distribution.

Filing your IT38 return How to file, when, the 80% aggregation filing trigger, and the most common mistakes.

Prior gifts and aggregation since 1991 How lifetime gifts feed into the inheritance tax calculation, and why the 1991 date matters.

How to pay a CAT liability Payment methods, the 12-month deferral, Section 72 funding, and what happens when the estate cannot fund the tax bill.

Revenue clearance before distribution When Revenue clearance is required, how to obtain it, and why it protects the executor.

Reliefs that reduce CAT

Dwelling House Exemption 100% exemption on the family home where residence conditions are met.

Agricultural Relief 90% reduction on qualifying farms. The active farmer test and the 80%-of-assets rule.

Business Relief 90% reduction on qualifying trading businesses held for at least two years.

Section 72 life insurance How Section 72 policy proceeds can fund a CAT charge tax-free.

Favourite nephew or niece relief Promoting a Group B niece or nephew to Group A treatment where they have worked in the family business.

Cross-border estates

Cross-border inheritance. UK Inheritance Tax, Irish CAT, and the Double Taxation Agreements. (In preparation for a future update.)

Estimate your own CAT liability

The Readiness Check calculates your specific CAT exposure using your actual numbers: estate value, prior gifts since 1991, relationship to the person who died, dwelling house eligibility, and Section 72 policies. Takes 10 minutes. Produces a six-to-ten-page personalised report.