Wicklow pays most inheritance tax per person
Wicklow residents paid the most inheritance tax on average last year, with an average of €106,886 per person, according to research from the Oireachtas’s Parliamentary Budget Office. This amount is €33,886 higher than the average paid by residents of Wexford, who paid the second-highest amount.
Figures show that 411 people in Wicklow paid inheritance tax last year, totaling €43.93m for the State. In contrast, Wexford inhabitants paid an average of €73,000, while Westmeath and Offaly residents paid an average of €71,000.
Inheritance Tax Receipts
Only Dublin, Cork, and Wicklow recorded inheritance tax receipts exceeding €40m. Dublin was the largest contributor, with over €570m collected in inheritance tax last year. This amount is more than nine times higher than the €62.2m collected in Cork, the region with the second-highest level of receipts.
Cavan/Monaghan, Louth, and Donegal recorded the lowest levels of inheritance tax receipts, with each collecting less than €10m in 2025. The tax generated a total of €1.1bn for the State last year.
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Reducing the Tax Burden
Reducing the tax burden on inheritance tax has become a political issue in recent years, with many calling to equalise the scheme for those with no dependents. There are currently three groups through which inheritance tax is managed: Group A, Group B, and a third category for everyone else.
Group A allows a child to receive up to €400,000 before paying 33% tax on what is left to them by their parents. Group B has a much smaller tax-free threshold of €40,000 for siblings, nephews and nieces, or grandchildren. The third category sets the threshold at €20,000 for everyone else.
Fine Gael TD for Wicklow-Wexford Brian Brennan has spoken to elderly farmers who are worried about leaving behind a large tax bill for whoever inherits their farm, as they have no children to avail of the more generous tax-free threshold granted to immediate family members. Brian Brennan has raised concerns about the unfairness to those in Category B.
The research also shows that income from Group A and B, which represent the majority of the income gained by the State on inheritance tax, has increased rapidly since 2023. It is expected that the value at which people have to pay the tax will be amended in the upcoming Budget.
