Inheritance & gift tax (CAT) calculator
Estimate the Capital Acquisitions Tax on an inheritance or gift in the Republic of Ireland, taking into account your group threshold and anything you've already received.
Rules checked 30 September 2026 against Revenue and Citizens Information.
Anything you've received since 5 December 1991 from anyone in this group
Estimated CAT to pay
€33,000
- Taxable value
- €500,000
- Group threshold
- €400,000
- Threshold already used
- €0
- Threshold left afterwards
- €0
- • Tax is 33% of the amount above your remaining Group A threshold.
- • Reliefs can reduce or remove the tax — for example the dwelling house exemption, agricultural relief, business relief and 'favourite nephew/niece' relief. Ask a solicitor or tax adviser.
- • Returns are generally filed and paid by 31 October, depending on the valuation date.
Inheriting or planning an estate?
A wills and probate solicitor can check which reliefs apply and file the return with Revenue.
Wills & probate solicitors in IrelandQuestions
What are the CAT thresholds in Ireland?
Group A (from a parent): €400,000. Group B (brothers, sisters, grandparents, grandchildren, nieces and nephews, and some parents): €40,000. Group C (everyone else): €20,000. These apply to gifts and inheritances taken on or after 2 October 2024. Tax is 33% of the amount above the threshold.
Do I pay inheritance tax on what my spouse leaves me?
No. Gifts and inheritances between spouses or civil partners are completely exempt from CAT.
What does 'aggregation' mean?
Each threshold is a lifetime limit. Everything you've received from anyone in the same group since 5 December 1991 counts towards it, so earlier gifts or inheritances reduce what's left.
When do I pay CAT?
Generally you file a return and pay by 31 October — in the same year if the valuation date is between 1 January and 31 August, or the following year if it's between 1 September and 31 December.
Is there tax-free giving?
Yes. The small gift exemption lets anyone receive up to €3,000 a year from each person tax-free, and it doesn't count towards the thresholds.
This is an estimate for a single straightforward gift or inheritance and isn't tax or legal advice. Reliefs (dwelling house, agricultural, business, favourite nephew/niece) and special cases can change the result a lot. Thresholds can change in each October Budget — ask a solicitor or tax adviser, or Revenue.