How much can a niece or nephew inherit tax free?
€44,000 in total, for benefits taken on or after 7 October 2026. A niece or nephew receiving from an aunt or uncle is in Group B.
The €420,000, €44,000 and €22,000 thresholds are in section 66 of Finance (No. 2) Bill 2026, for benefits taken on or after 7 October 2026. Revenue already publishes them. The Bill had not been signed into law when we last checked on 2 November 2026, so the figures could still change.
Everything else you have received in Group B since 5 December 1991 counts against it, including from grandparents and brothers or sisters. It works in one direction only: an aunt or uncle receiving from a niece or nephew is in Group C.
Favourite Nephew or Niece Relief
Despite the name, this relief depends on work, not affection. It allows the Group A threshold on business assets, if you worked for the person for the five years immediately before the gift or inheritance. You must have worked more than:
- 24 hours a week at the place of business, or
- 15 hours a week, where only you and the person, or their spouse or civil partner, carry on the business
Group B still applies to anything that is not a business asset. The calculator does not split a benefit in this way. See Revenue's page on the relief.
Work out your own figure