Probate Tax

Overview

Probate Tax applies to an estate where a death occurred between 18 June 1993 and 5 December 2000.  The tax free thresholds that apply are determined by the date of death. The rate of Probate Tax is 2%.

Probate Tax is charged in addition to Capital Acquisitions Tax (CAT).

Probate Tax was abolished on estates where the deceased died on or after 6 December 2000.

Note

The information throughout this section on Probate Tax only applies to where a death occurred between 18 June 1993 and 5 December 2000.

Next: When is Probate Tax payable?