In Ireland, inheriting a house may give rise to Capital Acquisitions Tax (CAT), generally based on the property’s market value after relevant reliefs and the threshold for your relationship to the person who died. CAT rates and thresholds can change, so check the latest position with Revenue. A dwelling-house exemption may apply in qualifying circumstances, but it has strict conditions, including rules about occupying and retaining the property, and it is not automatic. A probate solicitor or tax adviser can help assess the specific circumstances.