Probate Tax

Marginal Relief

Marginal Relief applies where a death occurred on or after 1 December 1999.  Where the taxable value of an estate is below €51,827, the tax due is the excess of the value of the estate over €50,790. In the case of an estate with a taxable value of €51,000, the tax due will be €210 (instead of 2% of €51,000).

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