Inheritance Tax (CAT)

Calculate Capital Acquisitions Tax on a gift or inheritance for 2026.

Value of Gift / Inheritance

Relationship to Disponer

Group A
Child from parent Group B
Sibling, grandchild, niece/nephew Group C
All others

Prior Benefits in Same Group (since 5 Dec 1991)

Total taxable value of any previous gifts/inheritances in this group.

Your Results

CAT Payable

Item	Amount
Value of Benefit	--
Prior Benefits	--
Total Benefits	--
Group Threshold	--
Taxable Amount	--
CAT @ 33%	--

Small Gift Exemption: The first EUR 3,000 from any individual in any year is exempt from CAT and does not count towards your lifetime threshold.

Get the full inheritance tax report

Lifetime aggregation, all reliefs checked (dwelling house, agricultural, business), IT38 form guidance.

Get CAT Report - EUR 79

This calculator uses 2026 tax year rates verified against Revenue.ie. It provides estimates for general planning purposes. Individual circumstances may vary. For a personalised analysis, consider our paid reports.

How Inheritance Tax Works in Ireland

Capital Acquisitions Tax (CAT) applies at 33% on gifts and inheritances above your lifetime threshold. The threshold depends on your relationship to the person giving the gift or inheritance. These thresholds are cumulative over your entire lifetime.

Group	Relationship	Threshold (2026)
A	Child from parent	EUR 400,000
B	Sibling, niece/nephew, grandchild	EUR 40,000
C	All others	EUR 20,000

Key Exemptions

Spouse exemption: transfers between spouses or civil partners are fully exempt with no limit
Small gift exemption: EUR 3,000 per donor per year, does not count against your lifetime threshold
Dwelling house exemption: conditions apply (3 years residence, no other property, continue 6 years)
Agricultural relief: 90% reduction on qualifying agricultural property
Business relief: 90% reduction on qualifying business assets

Worked Example: Inheritance from parent

You inherit a property worth EUR 500,000 from your mother. You received EUR 50,000 from your father in 2018. Both are Group A.

Aggregate: EUR 500,000 + EUR 50,000 = EUR 550,000. Threshold: EUR 400,000.

Taxable: EUR 150,000. CAT at 33%: EUR 79,500. Due by 31 October following the year of inheritance.

Get your inheritance tax calculated

Threshold calculation with prior benefits, all reliefs checked, dwelling house exemption assessment, and IT38 form guidance.

Get CAT Report EUR 79

Note: This calculator uses 2026 tax year rates verified against Revenue.ie. Tax rules change annually following the Budget.