How much can I inherit from a brother or sister tax free?

€44,000 in total, for benefits taken on or after 7 October 2026. A brother or sister is in Group B, for gifts and inheritances alike.

Each brother or sister has their own threshold, so if an estate is shared between several of you, each share is measured against its own €44,000. But your threshold is shared across Group B: what you have had since 5 December 1991 from any brother, sister, grandparent, aunt or uncle counts against it.

An illustration

This example is ours, not Revenue's. Your brother leaves you €100,000 on 7 October 2026. Years earlier, your grandfather left you €10,000, which is also in Group B.

You must file an IT38 return once your Group B total is above 80% of the threshold, which is €35,200 on the current figures. See when to file and pay.

What can reduce the tax

• If you inherit a house that has been your own main home too, the dwelling house exemption may apply. Its conditions are strict.
• Agricultural Relief or Business Relief may reduce the value of a farm or business. Claiming either means you must file.
• Enter the taxable value of what you receive: its market value, less allowable debts and costs. Revenue explains taxable value.

In-laws

A brother-in-law or sister-in-law is in Group C, with a threshold of €22,000. If your own husband, wife or civil partner has died and was the person's brother or sister, you take their relationship instead, so Group B applies. Revenue calls this Surviving Spouse or Surviving Civil Partner Relief.