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Probate Tax

  1. Overview
  2. When is Probate Tax payable?
  3. Thresholds
  4. Marginal Relief
  5. What exemptions and deductions are allowed?
  6. Relief for spouses
  7. Property not liable to Probate Tax
  8. Who is liable for payment of Probate Tax?

Who is liable for payment of Probate Tax?

The personal representative is primarily liable for payment of the tax. The individual beneficiary has secondary liability.

For further information please contact the National Capital Acquisitions Tax (CAT) Unit.

Published: 17 May 2023 Print this page

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