Probate & Inheritance Guide · 2026
Probate Tax Ireland 2026: Grant of Probate, CAT Implications & Executor Responsibilities
When someone dies, their estate must go through probate — the legal process of proving the will and obtaining authority to distribute assets. In Ireland, probate involves the Revenue Commissioners (for tax clearance and CAT returns) and the Probate Office (for the Grant of Probate). This guide covers the full process, valuation rules, tax implications, and executor duties for 2026. Use our CAT Calculator to estimate any inheritance tax liability.
What Is Probate and When Is It Needed?
A Grant of Probate is a legal document issued by the High Court (through the Probate Office or District Probate Registries) that confirms the validity of a deceased person's will and authorises the executors to administer the estate.
Probate is generally required when the deceased owned assets in their sole name — such as property, bank accounts, shares, or life insurance policies — that need to be transferred to beneficiaries. Assets held as joint tenants with a surviving joint owner pass automatically by survivorship and typically do not require probate.
When Probate Is Needed vs Not Needed
| Scenario | Probate Required? |
|---|---|
| Solely-owned house or apartment | Yes |
| Jointly-owned property (joint tenants) | No — passes by survivorship |
| Joint bank account with survivorship | No — passes to surviving account holder |
| Sole bank account over €10,000 | Typically yes (varies by bank) |
| Small estate under €20,000 | May be exempt — check with institutions |
| Shares in a public company | Yes (if sole name) |
| Life insurance policy with named beneficiary | No — paid directly to beneficiary |
| Pension lump sum (nominated beneficiary) | No — paid directly to beneficiary |
The Probate Process — Step by Step
The probate process in Ireland follows a structured sequence. Here are the key steps an executor must take:
Register the Death & Locate the Will
Register the death with the Civil Registration Service within 3 months (obtain the death certificate). Locate the original will — check with the deceased's solicitor, bank safety deposit box, or the Will Safekeeping service of the Probate Office. The original will is required for the probate application.
Value the Estate (Date of Death Values)
Prepare a full schedule of all assets and debts as at the date of death. This includes property (get a professional valuation), bank accounts (write to each bank), shares, cars, personal possessions, and debts owed by the estate. The valuation date is crucial because Capital Acquisitions Tax (CAT) is calculated based on the value of assets at the date of death — not the date of inheritance.
Complete the Inland Revenue Affidavit (Form CA24)
The Inland Revenue Affidavit (Form CA24) is the key document for probate. It lists every asset, debt, and beneficiary of the estate. You must submit it to Revenue to obtain a Tax Clearance Certificate for the estate. The affidavit must be sworn before a Commissioner for Oaths, a practising solicitor, or a Peace Commissioner.
Apply to the Probate Office
Submit the following to the Probate Office (or District Probate Registry): the original will and codicils (if any), the Inland Revenue Affidavit (CA24), the Revenue receipt/clearance, a copy of the death certificate, the probate application form, and the required fee (currently €10 for estates under €10,000, or a percentage for larger estates). The Probate Office issues the Grant of Probate once satisfied.
Administer the Estate & Distribute Assets
With the Grant of Probate, you can collect assets (close bank accounts, sell shares, transfer property), pay debts and funeral expenses, and distribute remaining assets to beneficiaries. You must file CAT returns (Form IT38) for each beneficiary who receives an inheritance above the relevant tax-free threshold, within 4 months of the valuation date.
Capital Acquisitions Tax (CAT) on Inheritances
Capital Acquisitions Tax (CAT) at 33% applies to inheritances above certain tax-free thresholds. The threshold depends on your relationship to the deceased.
| Group | Relationship | 2026 Threshold | Tax Rate Above Threshold |
|---|---|---|---|
| A | Children (including adopted, stepchildren), certain minor children of deceased children | €335,000 | 33% |
| B | Siblings, nieces, nephews, grandchildren (lineal descendants already covered under Group A threshold) | €32,500 | 33% |
| C | Spouses, civil partners (unlimited exemption), parents, cohabiting partners (under certain conditions) | Unlimited (Spouse) / €16,500 (others) | 0% for spouses |
📊 Example: Inheritance from a Parent
| House value | €450,000 |
| Bank accounts | €35,000 |
| Shares & investments | €15,000 |
| Car & personal effects | €12,000 |
| Funeral & debts | -€8,000 |
| Net estate value | €504,000 |
Child inheriting (Group A)
| Inheritance | €504,000 |
| Group A threshold | -€335,000 |
| Taxable excess | €169,000 |
| CAT at 33% | €55,770 |
⚠️ Time Limits for CAT
- CAT return (Form IT38) must be filed within 4 months of the valuation date (the date you become entitled to the inheritance)
- If you miss the 4-month deadline, interest at 0.4% per month (or part-month) applies
- For property, you can opt to pay CAT in 5 annual instalments with interest at 8% per annum
- Agricultural property may qualify for Agricultural Relief (90% reduction in market value) if certain conditions are met
- Business property may qualify for Business Relief (90% or 50% reduction) for qualifying assets
Executor Duties & Liabilities
Being an executor is a fiduciary responsibility. Executors must act in the best interests of the beneficiaries, avoid conflicts of interest, and administer the estate lawfully. Key duties include:
Collect all assets
Bank accounts, property, shares, pensions, insurance policies
Pay debts & expenses
Funeral costs, outstanding bills, executor fees
Obtain Grant of Probate
File CA24, get Revenue clearance, apply to Probate Office
File tax returns
Final income tax return for deceased, CAT returns for beneficiaries
Distribute assets
Per will or intestacy rules, with proper receipts
Account to beneficiaries
Provide full estate accounts on demand
⚠️ Personal Liability Warning
Executors can be held personally liable if they distribute estate assets before paying all debts and taxes, or if they distribute to the wrong beneficiaries. Revenue can pursue executors personally for unpaid CAT. It is strongly recommended to:
- Wait for Revenue tax clearance before distributing
- Publish a notice to creditors (in a newspaper and the Courts Service website)
- Keep detailed records of all transactions
- Use a solicitor if the estate is complex or has contentious beneficiaries
- Do not distribute assets until at least 6 months from the grant — the window for legal challenges
Small Estate Exemption (Under €20,000)
If the deceased's estate is valued at less than €20,000, a full Grant of Probate may not be required. This is known as the small estate exemption. The rules and practices vary by institution:
| Institution | Threshold Without Probate | Documents Required |
|---|---|---|
| AIB / Bank of Ireland / PTSB | €10,000 – €20,000 | Death certificate, will (if any), indemnity form |
| Credit unions | €10,000 – €15,000 | Death certificate, nomination form if any, indemnity |
| Revenue (CAT clearance) | Under €20,000 total estate | Simplified form CA24 (short version) |
| Property Registration Authority | Not applicable — property always needs probate | Full Grant of Probate required for property transfer |
💡 Tip: Check With Each Institution First
The small estate exemption is not a legal rule — it's a policy adopted by many financial institutions. Always check with each bank, credit union, or asset holder for their specific threshold and documentation requirements before assuming probate is not needed.
Probate Costs & Fees
The total cost of probate varies significantly depending on whether you use a solicitor and the complexity of the estate. Here are typical costs you can expect:
| Expense | Estimated Cost | Notes |
|---|---|---|
| Probate application fee | €10 – €250 | €10 for estates under €10k; percentage formula for larger estates |
| Solicitor fees | 1% – 3% of estate value | Typically €2,000–€5,000 for a straightforward estate |
| Property valuation | €200 – €500 | Required for Inland Revenue Affidavit |
| Swearing fees (Commissioner for Oaths) | €10 – €20 per affidavit | Each CA24 page typically needs swearing |
| Death certificates | €10 – €20 each | Order multiple copies for different institutions |
| Revenue tax clearance | Free | No charge for Revenue clearance application |
💰 Tax Tip: Executor Fees Are Taxable
If the executor charges a fee for their services (allowed under the will or by beneficiary agreement), that fee is taxable as income in the executor's hands. Most family executors do not charge, but professional executors (solicitors, accountants) always do.