Online Wills in Ireland: Complete Guide for 2026

Ireland has some of the most testator-friendly will laws in Europe — but also some unique features you won't find elsewhere, particularly the "legal right share" that guarantees surviving spouses a minimum portion of the estate regardless of what the will says. Understanding these rules is essential before making a will in Ireland.

This guide covers Irish will law under the Succession Act 1965, Capital Acquisitions Tax (CAT), the legal right share, and the best online services for Irish residents. Note: these rules apply to the Republic of Ireland; Northern Ireland follows English law.

Irish Will Requirements: The Succession Act 1965

To make a valid will in Ireland, you must:

• Be at least 18 (or be or have been married)
• Have testamentary capacity: understand what a will is, what you own, and who might expect to benefit
• Act freely: not under undue influence
• Sign at the foot or end of the written document
• Have 2 adult witnesses present when you sign. Both witnesses must sign the will in your presence
• Witnesses cannot be beneficiaries: if a witness is a beneficiary (or their spouse/civil partner), their gift under the will is void — the will itself remains valid

Notarization is not required for an Irish will to be valid. However, having a solicitor witness or review the will is strongly recommended.

Ireland's Unique Rule: The Legal Right Share

Under the Succession Act 1965 (Part IX), the legal right share is:

• One-half of the estate if the deceased has no children
• One-third of the estate if the deceased has children

This applies to the "net estate" — after debts, funeral expenses, and administration costs are paid. The spouse/civil partner must elect to take the legal right share or accept the gift under the will — they cannot take both (unless the will gift is more generous than the legal right share, in which case they take the will gift and it counts toward the legal right share).

What About Children?

Ireland does not give children a guaranteed legal right share (unlike many civil law countries). However, children who feel "inadequately provided for" can apply to court under Section 117 of the Succession Act for the court to make provision from the estate. Courts consider the child's needs and the testator's obligations — this is a discretionary remedy, not a guaranteed right.

Capital Acquisitions Tax (CAT) in Ireland

Ireland's inheritance tax is called Capital Acquisitions Tax (CAT). Key facts for 2026:

• Rate: 33% on the value above the relevant threshold
• Group A threshold (€335,000): Child inheriting from parent, or parent inheriting from a child
• Group B threshold (€33,500): Siblings, nieces/nephews, grandchildren
• Group C threshold (€16,750): All others (including unmarried partners)
• Spouse/civil partner exemption: Completely exempt from CAT regardless of amount
• Dwelling House Relief: Can exempt a property if the recipient lived there for 3+ years and has no other home
• Agricultural Relief & Business Relief: Up to 90% reduction in CAT for qualifying farm or business assets

Online vs. Solicitor: Cost Comparison

Best Online Will Services for Irish Residents

Enduring Power of Attorney in Ireland

Ireland replaced its Enduring Power of Attorney framework with a new Decision Support Service under the Assisted Decision-Making (Capacity) Act 2015 (commenced 2023). The new system creates three tiers of support:

• Decision-Making Assistance Agreement: For those who need help understanding decisions
• Co-Decision-Making Agreement: For those who need someone to jointly make decisions
• Decision-Making Representation Order: Court-appointed representative for those who lack capacity

You can also create a new-style Enduring Power of Attorney under the 2015 Act. Old EPAs made before the Act commenced are still valid.

Frequently Asked Questions