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RSUs in Ireland: What Happens to Your US Shares When You Die?
October 12, 2026
How long do I have to claim Irish credit for US estate tax paid?
Irish credit for US federal estate tax has a time limit of six years, according to Revenue. The claim is made on a CAT return filed through ROS or myAccount, with documentation from the US tax authorities submitted in support.
US estate tax is not only an American problem. If you are an Irish resident holding shares in US companies, whether through vested RSUs or your own investment account, the IRS can charge estate tax on anything above $60,000 when you die. A US citizen gets $15m.
Paddy tries to shed a bit of light on the matter and goes through it here:
• Why shares in US-incorporated companies count as US assets, even on an Irish platform
• What US estate tax looks like on $750,000 of employer shares in Ireland: a bill of $235,300
• Why "everything to my spouse" can be the expensive route under the Ireland-US estate tax convention
• The two options, reducing your US exposure or planning your estate around it, and what each one costs
The figures are as at the time the records were made.
🎙️ Full YT episode and 📖 Blog: www.informeddecisions.ie/post/us-estate-tax-ireland-rsus-us-shares
📊 Want to check where you are? Try our free 10-minute Retirement Readiness Scorecard: www.informeddecisions.ie/pension-calculator
📅 Find out how we work: https://www.informeddecisions.ie/our-process
How much US estate tax would an Irish resident pay on $500,000 of US shares?
US estate tax on $500,000 of US shares held by a non-US person comes to $142,800 under the IRS rate schedule, after the $13,000 credit and before any deductions. That is about 28.6% of the holding
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