Yes. You will have to pay 33% on everything in excess of €15,075. If the house you live in is in your joint names this will pass to you automatically outside of the Will but you will still have to pay inheritance tax on the value of the half share which you inherit unless you have lived in the house for three years prior to your partner's death and continue to live in the house for six years after the death and own or have no interest in another dwelling house (a dwelling house is any building or part of a building used or suitable for use as a dwelling). If it is in your partner's sole name you may be exempt from paying tax on it if you lived in it with your partner for three years before his death and continue to live in it for six years after his death and you own or have an interest in no other dwelling house in your own right. This does not apply if you are over 55 years at the date of death.