Transmissions Causa Mortis Duty Rates

3.5%A reduced rate on part of the value of a dwelling house inherited from a deceased person, if the property was the sole, ordinary residence of the deceased and/or the heir.
4%Annual interest rate on duty left unpaid on deaths on or after
01 January 2020.
5%Default rate on deaths on or after 23 November 1999.
7%Default rate on deaths between
25 November 1992 and
22 November 1999.
8%Annual interest rate on duty left unpaid on deaths between
25 November 1992 and
31 December 2019.