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