Inheritance and gift tax calculator (CAT)
Capital Acquisitions Tax (CAT) is the tax on gifts and inheritances. You only pay it on the part of what you receive that goes over your tax-free threshold.
Your threshold depends on your relationship to the person giving it: €420,000 for Group A, €44,000 for Group B and €22,000 for Group C.
How it's calculated
- Add the taxable value of this gift or inheritance to everything you received before in the same group since 5 December 1991.
- Anything above your group threshold is taxed at 33%. The part that was already over the threshold before is not taxed again.
An example
A child inherits €450,000 with no earlier gifts. The Group A threshold is €420,000, so €30,000 is taxed at 33%: €9,900.
Frequently asked questions
Who is in each group?
Group A is mainly children of the person giving it. Group B covers brothers, sisters, nephews, nieces, grandparents and grandchildren, among others. Group C is everyone else, such as uncles, aunts, cousins, in-laws and friends.
Did the thresholds change in October 2026?
Yes. For gifts and inheritances on or after 7 October 2026 they are €420,000, €44,000 and €22,000. Before that they were €400,000, €40,000 and €20,000.
Do I pay CAT on an inheritance from my spouse?
No. Gifts and inheritances taken by a spouse or civil partner are exempt from CAT.
Which date decides the threshold?
The date of the gift or inheritance. For an inheritance that is usually the date of death of the person leaving it.
Key terms
- Disponer
- The person who gives the gift or leaves the inheritance.
- Aggregation
- Adding earlier gifts and inheritances in the same group when working out how much of your threshold is used.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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