If your husband, wife, or civil partner has died, your inheritance rights depend on two things: whether they left a valid will, and whether there are children. Irish law gives you firm protections in both cases. This article explains both, and links into the wider intestacy rules in Ireland where there is no will.
We will cover the legal right share when there is a will, your share where there is no will (intestacy), your right to the family home, the position of civil partners and cohabitants, and how inheritance tax applies between partners.
Your rights when there is a will: the legal right share
The legal right share is a fixed portion of the estate that a surviving spouse or civil partner is entitled to no matter what the will says. It is guaranteed by sections 111 and 111A of the Succession Act 1965 and cannot be removed or reduced by the deceased's will.
Spouse or civil partner, no children
One-half of the estate
s.111 / s.111A
Spouse or civil partner and children
One-third of the estate
s.111 / s.111A
The legal right share under sections 111 and 111A of the Succession Act 1965. These fractions override the terms of the will.
| Who survives | Legal right share | Succession Act section |
|---|---|---|
| Spouse or civil partner, no children | One-half of the estate | s.111 / s.111A |
| Spouse or civil partner and children | One-third of the estate | s.111 / s.111A |
This means a spouse or civil partner cannot be disinherited. Even if the will leaves them nothing, or less than their legal right share, they can claim the share the law guarantees. The right takes priority over gifts in the will and over the shares of children.
Choosing between the will and the legal right share
Sometimes a will leaves a spouse more than their legal right share, and sometimes less. Under section 115 of the Succession Act 1965, a surviving spouse or civil partner can elect to take either what the will gives them or their legal right share — whichever they prefer.
The personal representative (the executor) must write to the spouse to tell them about this right of election. The choice is important, because taking the legal right share can mean giving up a specific gift in the will, such as a particular property, in exchange for the guaranteed fraction of the estate.
Your rights when there is no will: intestacy
When someone dies without a valid will, the estate is divided under the intestacy rules in section 67 of the Succession Act 1965. A surviving spouse or civil partner is the first priority, and the share depends on whether there are children.
Spouse or civil partner, no children
The whole estate
s.67 / s.67A
Spouse or civil partner and children
Two-thirds; children share the remaining one-third equally
s.67(2)
Spousal and civil partner shares on intestacy under section 67 of the Succession Act 1965. These fractions are fixed and cannot be adjusted by the family or the court.
| Who survives | What the spouse inherits | Succession Act section |
|---|---|---|
| Spouse or civil partner, no children | The whole estate | s.67 / s.67A |
| Spouse or civil partner and children | Two-thirds; children share the remaining one-third equally | s.67(2) |
The intestacy share is larger than the legal right share. A surviving spouse takes everything where there are no children, compared with one-half under a will. This reflects the law's assumption that, with no will to interpret, the spouse should be the main beneficiary.
Will versus no will: a side-by-side comparison
The table below sets the two situations next to each other, so you can see at a glance what a surviving spouse or civil partner is entitled to.
Spouse / civil partner, no children
One-half (legal right share)
The whole estate
Spouse / civil partner, with children
One-third (legal right share)
Two-thirds
Can the share be reduced by the document?
No — it overrides the will
No — fixed by statute
A surviving spouse or civil partner cannot be left worse off than these entitlements, whichever situation applies.
| Situation | If there is a will | If there is no will |
|---|---|---|
| Spouse / civil partner, no children | One-half (legal right share) | The whole estate |
| Spouse / civil partner, with children | One-third (legal right share) | Two-thirds |
| Can the share be reduced by the document? | No — it overrides the will | No — fixed by statute |
Your right to the family home
The family home is usually the most valuable and most personal asset in an estate. Section 56 of the Succession Act 1965 gives a surviving spouse or civil partner a specific right to keep it, in addition to the basic share.
You can require the personal representative to appropriate(set aside) the dwelling and the household chattels — furniture and personal contents — in or towards satisfaction of your share. This applies whether the entitlement is the legal right share under a will or the intestacy share where there is no will.
If the home is worth more than your share, you can still appropriate it, but you must account for the difference — usually by paying the excess back to the estate or giving up other assets. If the home was held as joint tenants (a form of co-ownership where the surviving owner automatically inherits the whole property), it passes automatically to you by survivorship and never forms part of the estate at all.
Civil partners
A surviving civil partner has the same inheritance rights as a married spouse. The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 inserted matching provisions into the Succession Act 1965, including the legal right share, the intestacy shares, and the right to the family home.
Since the Marriage Act 2015 introduced marriage for same-sex couples, no new civil partnerships can be registered in Ireland. Civil partnerships registered before then remain fully valid, and a surviving civil partner is protected in exactly the same way as a spouse.
Cohabiting partners
A qualified cohabitant— a couple together for five years or more, or two years with a dependent child — may apply to court for provision from the estate under the 2010 Act. The application must be made within six months of the grant of probate or administration.
There is an important limit. The court cannot make an order that affects the legal right share of a surviving spouse or civil partner. So if the deceased was still married, or had made provision for a spouse, a cohabitant's claim can be defeated. A valid will leaving the estate elsewhere can have the same effect. Where the court does order provision, what the cohabitant receives is exempt from Capital Acquisitions Tax.
Inheritance tax between spouses and civil partners
Whatever a surviving spouse or civil partner inherits is fully exempt from Capital Acquisitions Tax (CAT). The spousal exemption has no upper limit and applies whether or not there is a will. In practice, a surviving spouse pays no inheritance tax on their share of the estate.
Children inheriting are treated differently. They pay CAT at 33% on amounts above the Group A threshold of €400,000, a cumulative threshold that counts gifts and inheritances from a parent since 5 December 1991. For a fuller explanation, see our guide to inheritance tax in Ireland.
What to do next
Understanding your rights is the first step. To actually receive your share, the estate has to be administered. Where there is a will, the executor applies for a Grant of Probate. Where there is no will, the next of kin applies for Letters of Administration.
A solicitor can confirm your entitlement, deal with the right of election and the family home, and manage the grant application. A tax advisor can confirm whether any CAT arises for other beneficiaries. Professional advice matters most if the will leaves you less than your legal right share, if the home needs to be appropriated, or if a separation, cohabitant claim, or cross-border assets are involved.