Inheritance tax 2026 — exemptions + rates by relation
Exemptions 2026: partner €804k, child €25k, grandchild €25k, other €2.4k. Rates: 10-20% (partner/child), 18-36% (other). Return within 8 months.
Inheritance tax (Succession Act 1956) is levied on your inheritance share above the exemption. 2026 exemptions: (a) Partner €804,698; (b) Child/foster child €25,187; (c) Grandchild €25,187; (d) Parent/grandparent €58,830; (e) Sick/disabled child €71,628; (f) Other beneficiary €2,658; (g) ANBI charity exempt. Rates: Partner/child 10% to €157,621, 20% above. Grandchild: 18%/36%. Other: 30%/40%. Return: within 8 months of death, via Tax Office inheritance return. For houses: WOZ value applies — making WOZ objection ALSO relevant for inheritance tax reduction (significant impact if WOZ set 10-15% lower). Deductions: deceased's debts, funeral costs, return costs. On wrong assessment: object within 6 weeks (AWR + Awb). For complex estates: notary + tax advisor essential.