Do I pay tax on what my unmarried partner leaves me?
Usually, on anything above €22,000. A partner you are not married to or in a civil partnership with is in Group C, however long you have lived together. The exemption for spouses and civil partners does not apply.
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.
The Group C threshold of €22,000 is for benefits taken on or after 7 October 2026, and tax is 33% of anything above it. Everything you have received in Group C since 5 December 1991 counts against it, including from friends, cousins and in-laws.
A home you own together
When a joint owner dies, their share passes to the other owner. Revenue counts that further share as an inheritance, even when there is no will. The same goes for money in a joint account.
An illustration
This example is ours, not Revenue's. You and your partner own a home worth €320,000 together, with no mortgage. Your partner dies on 7 October 2026 and their half passes to you. You have had no earlier benefits in Group C.
| Value of the inheritance | €160,000 |
|---|---|
| Less Group C threshold | €22,000 |
| Taxable excess | €138,000 |
| Tax at 33% | €45,540 |
A mortgage on the share you inherit would reduce its value. So might the exemption below.
The dwelling house exemption
This exemption does not depend on your relationship, so a partner can qualify. For an inheritance, Revenue's conditions include that:
- the house was the only or main home of the person who died
- you lived in it as your only or main home for the three years before the inheritance
- you do not own or have an interest in any other house on that date
- it remains your only or main home for six years afterwards, unless you are 65 or over
If it applies, no tax is due on the house. The calculator does not apply it. Read Revenue's full conditions, and see inheriting a house.
Qualified cohabitants
A gift or inheritance taken under a court order made under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 is exempt. That includes provision a court orders for you from the estate of a partner who has died. Revenue says a qualified cohabitant is someone whose relationship has ended by death or separation and lasted at least:
- two years, where you are the parents of one or more dependent children, or
- five years in all other cases
Revenue's page also mentions a test for a partner who was married to someone else. Since 1 December 2019 the 2010 Act applies that test only to relationships that ended before then. This exemption needs an application to court, with time limits, so talk to a solicitor early. What a partner leaves you in a will, or through joint ownership, is not covered by it. See Revenue's page on qualified cohabitants.
Gifts while you are both alive
The first €3,000 of gifts from your partner each calendar year is exempt and does not count against your threshold. See the small gift exemption. If you later marry or register a civil partnership, gifts and inheritances between you from then on are exempt.
In the calculator
Choose "partner, not married or in a civil partnership" as the relationship, and the calculator uses Group C.
Work out a Group C figure