Inheritance Tax Threshold 2024 Ireland. That is why, from 6 april 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. The amount that can a person can receive as a gift or inheritance from a relation before having to pay capital acquisitions tax will be increased as part of budget 2025.
The tax tables below include the tax rates, thresholds and allowances included in the ireland tax calculator 2024. The amount that can a person can receive as a gift or inheritance from a relation before having to pay capital acquisitions tax will be increased as part of budget 2025.