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Aug 31, 2011

Inheritance tax and law


A tax called the Capital Acquisitions Tax is levied on inheritances in Ireland. The beneficiary is liable to pay the tax. Inheritances between spouses are tax-exempt.

Capital Acquisitions Tax is imposed at a flat rate of 25%. The tax is levied on the market value of inheritance. Any liabilities or debts connected to the inheritance are deductible to arrive at the taxable value.

A non-taxable threshold amount is provided for beneficiaries, with the applicable threshold amount varying depending on the relationship between the deceased and the beneficiary.


Son, daughter 542,554
Parent, brother, sister, niece, nephew, grandchild 54,254
Others 27,127
Source: Global Property Guide

In the case of real estate property, the tax may be paid by installments over a period of 5 years; however, interest charges will be applied.


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