Selling an inherited house in Ireland: probate and tax

Selling a home you inherited has two extra steps that an ordinary sale does not: the grant of probate, and a tax on the rise in value since the person died. This guide explains both, what the home is worth for tax, how brothers and sisters sell together, and when to put it on the market.

Probate first

When someone dies, their property cannot be sold until the law has confirmed who is in charge of their estate. That confirmation is the grant of probate, where there is a will, or a grant of administration, where there is not. The executor named in the will, or the administrator, applies for it through the Probate Office, usually with a solicitor on the Law Society's register (see conveyancing solicitor).

Until the grant issues, the executor can get the home valued, get a BER, instruct an agent and go sale agreed. The executor cannot sign a binding contract or close the sale. Buyers and lenders understand this, but tell them at the start so the closing date is set with the grant in mind.

Probate takes months. The time depends on the estate, the Probate Office's waiting list and how fast the documents are gathered. Starting the valuation and the paperwork early shortens the wait at the end.

The value at the date of death

The home is valued at its market value on the date of death. That one figure does two jobs.

• For capital acquisitions tax, it is the value of what you inherited.
• For capital gains tax, it is your cost when you later sell.

A written valuation from a valuer with a PSRA licence (see valuer) is the usual way to fix the figure. An agent's free appraisal is not enough for Revenue. Keep the valuation with the estate papers. The guide on how much your house is worth explains when a paid valuation is needed.

Capital acquisitions tax: the tax on receiving it

Capital acquisitions tax (CAT) is the tax on gifts and inheritances. It is paid by the person who receives the inheritance, not by the estate. The amount depends on the value at the date of death and on your relationship to the person who died. A child inheriting from a parent is in group A, with a lifetime threshold of €400,000 as of Budget 2025. This figure should be checked on Revenue's page before you rely on it. Above the threshold the rate is 33%.

If you lived in the home as your main home for the three years before the death, and you own no other home, you may qualify for dwelling house exemption from CAT. The conditions are strict and include staying in the home for six years after. Ask a solicitor or a tax adviser before you sell, because selling early can undo it.

CAT is dealt with once, on the inheritance. Selling the home later does not bring a second CAT charge.

Capital gains tax: the tax on the rise since then

Capital gains tax (CGT) is the tax on the profit when you sell. On an inherited home, the profit is only the rise in value between the date of death and the sale, because your cost is the value at death. If the home is sold for about its date of death value, there is little or no gain.

Here is an example. A home is valued at €350,000 at the date of death. Two years later it is sold with a contract dated 20 November 2026 for €390,000, with €10,000 of selling costs. The gain is €390,000 less €10,000 less €350,000, which is €30,000. Each owner has an annual exemption of €1,270. The rest is taxed.

The rate in force is 33%. Budget 2027 announced a rate of 31% for contracts dated 7 October 2026 or later, which is not law until the Finance Act 2026 passes. The capital gains tax calculator works it out for your figures, with an option for an inherited home. The rule change tracker shows the status of the rate.

If you moved into the home and it became your main home, the days you lived there are free of CGT under principal private residence relief. The guide on principal private residence relief explains the day count.

Who sells: the executor or the beneficiaries

There are two ways the sale can run.

1. The executor sells the home as part of the estate, and shares the money out under the will. The gain between the date of death and the sale is the estate's, and the executor files the CGT return.
2. The home is first transferred to the people who inherit it, and they sell it as owners. Each owner has their own gain, their own €1,270 exemption and their own return.

Which route is better depends on the will, the number of people and their tax positions. Ask the solicitor handling the estate before the home goes on the market.

Brothers and sisters selling together

Where a home is left to several children, every one of them is an owner once it is transferred, and every one must sign the contract. Agree these things early, in writing:

• Who deals with the agent and the solicitor.
• Who pays the bills while the home is empty: insurance, LPT, electricity, the grass.
• The lowest price everyone will accept.
• What happens to the contents.

If one sibling wants to keep the home, the others can sell their shares to that person at the market value. The buyer usually needs a mortgage for it, and each side needs its own solicitor. If one sibling refuses to sell and will not buy the others out, the others can ask a solicitor about a court order for sale. That is slow and costly, and talking first is almost always faster.

The practical steps

• Insure the empty home. Many policies limit cover once a home is empty for 30 days, so tell the insurer.
• Keep paying Local Property Tax. The owner on 1 November pays for the following year.
• Clear the home before photos, and get a BER from an assessor on SEAI's register (see BER assessor). A BER is the energy certificate, needed before advertising, and it costs €225 to €400.
• Choose an agent with a PSRA licence (see estate agent) and tell them the sale is subject to probate.
• Check the title. An older home may never have been registered, or the boundaries on the map may not match. Your solicitor can sort this while probate is pending.

When to sell

Three things decide the timing. The grant of probate sets the earliest closing date. The CAT return has its own deadline after the valuation date, so ask the solicitor what it is. And a sale soon after the death keeps the CGT gain small. Selling costs are the same as any sale: the guide on the cost of selling lists them with an example at €400,000.

Where this leaves you

Get the date of death valuation and the grant of probate under way, then put the figures into the capital gains tax calculator to see the tax on the rise since the death. The selling journey lists the steps, and you can get quotes from a solicitor, a valuer and an agent in your county.