Tax when someone dies: probate, the estate and what is due

Ireland has no separate probate tax. The personal representative settles the deceased's tax, pays tax on estate income and gains, and files Form SA.2.

When someone dies, their personal representative deals with their estate. That is an executor named in the will, or an administrator where there is no will or no executor able to act. Tax runs through every stage, but there is no separate 'probate tax' on the estate itself.

Getting the grant

To be legally appointed, the personal representative applies to the Probate Office for a grant of representation. That is a grant of probate where there is a will, or letters of administration where there isn't. Before that, they complete the online Statement of Affairs (Probate), Form SA.2, setting out the estate. Revenue sends a notice of acknowledgement to the ROS or myAccount inbox, which goes to the Probate Office with the other papers.

The deceased's own tax

• Tell the deceased's Revenue office of the death as soon as possible, by phone, in writing or through MyEnquiries.
• Settle tax up to the date of death: pay what is owed from the estate, or claim any refund for it.
• For an employee, the employer reports the final payment and any refund becomes part of the estate.
• For a self-employed person, outstanding returns must be filed and the tax paid in full.

A personal representative who distributes the estate without paying tax due may have to pay it personally. The same applies to a refund not claimed.

Tax during administration

Income the estate earns before it is distributed, such as rent or interest, is taxed at the standard rate of 20%. No credits or reliefs apply. The estate is registered for income tax, on Form TR4, and files a return online each year until the assets are distributed.

There is no Capital Gains Tax (CGT) on death. If the personal representative sells an asset, CGT is due only on the rise in value since the date of death. The €1,270 annual exemption isn't available. For shares worth €40,000 at the date of death and sold for €46,000 in November 2026:

Passing assets to beneficiaries doesn't trigger CGT.

Beneficiaries

• A surviving spouse or civil partner pays no Capital Acquisitions Tax on an inheritance from them.
• Other beneficiaries may owe Capital Acquisitions Tax (CAT), the tax on inheritances. It depends on their relationship to the deceased and on gifts and inheritances already received in the same group since 5 December 1991.
• From the date assets are distributed, the income from them is the beneficiary's own.

Work it out

• Gift and inheritance tax (CAT) →
• Capital Gains Tax on property →
• Tax refund check →

Sources

• Revenue: How to calculate CGT (checked 25/10/2026)
• Revenue: When and how do you pay and file CGT? (checked 25/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.