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Inheritance Tax Calculator (CAT)

Work out the Capital Acquisitions Tax (CAT) on a gift or inheritance in Ireland: your tax-free threshold, the tax at 33%, and what you keep.

€

After any debts or costs it carries

€

Their taxable value, received since 5 December 1991 from anyone in the same group

More options· Thresholds for on or after 7 october 2026

For an inheritance, usually the date of death

Tax on this inheritance

€26,400

€80,000 is above your €420,000 Group A threshold, taxed at 33%. You keep €473,600.

Group A threshold
€420,000
Taxed at 33%
€80,000
You keep
€473,600

You need to file a CAT return (Form IT38) and pay any tax by 31 October, as this takes you past 80% of your threshold. The year depends on the valuation date: 31 October the same year if it falls from January to August, or the next year if from September.

What this means

Capital Acquisitions Tax (CAT) is paid by the person who receives a gift or inheritance, not the person giving it. You pay 33% on the part above your tax-free threshold, which depends on your relationship to them. The threshold is a lifetime amount for each group: everything you’ve received from anyone in the same group since 5 December 1991 counts towards it.

Gifts of up to €3,000 from each person each calendar year are exempt and don’t count towards your threshold.

Next step

How it’s worked out

The inheritance€500,000
Group A threshold€420,000
Taxed at 33%€80,000
CAT€26,400
You keep€473,600

By relationship

The same inheritance, by who it’s from
€500,000€250,000€0
Group AGroup BGroup C
You keepCAT
Assumptions in this estimate
  • Thresholds for on or after 7 october 2026: Group A €420,000, Group B €44,000, Group C €22,000. The threshold is set by the date of the gift or inheritance.
  • Group A is a child of the person giving it (including an adopted child or stepchild), and a parent inheriting outright from their child; a limited interest, such as a life interest, is Group B. Group B is also a parent receiving a gift, a brother, sister, niece, nephew, grandparent or grandchild. Group C is everyone else.
  • Reliefs aren’t included: the Dwelling House Exemption, Agricultural and Business Relief, Favourite Nephew or Niece Relief, and the credit for capital gains tax paid on the same property. These can lower the tax a lot.
  • Enter earlier gifts and inheritances at their taxable value. Revenue’s rules for valuing some benefits, such as a limited interest, can give a lower taxable value than the amount received.
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How the calculator works

  1. The gift or inheritance: its value, after any debts or costs it carries. A gift has the first €3,000 from each person each year taken off.
  2. Your threshold: set by your relationship to the person giving it, less what you’ve already received from anyone in the same group since 5 December 1991.
  3. The tax: 33% of the part above what’s left of your threshold.

Examples

For gifts and inheritances on or after 7 October 2026:

Inheritance Threshold Taxed CAT You keep
€500,000 from a parent €420,000 €80,000 €26,400 €473,600
€100,000 from an aunt €44,000 €56,000 €18,480 €81,520
€50,000 from a friend €22,000 €28,000 €9,240 €40,760

A €30,000 gift from a parent pays no CAT: €3,000 is a small gift, and the other €27,000 uses part of your €420,000 Group A threshold, leaving €393,000.

Before 7 October 2026, the Group A threshold was €400,000, so a €500,000 inheritance from a parent paid €33,000.

Learn more

See our exit tax calculator if you plan to invest it, and our guide to capital gains tax if you sell what you inherit.

Last updated

Frequently asked questions

How much can I inherit tax-free in Ireland?

It depends on your relationship to the person. From 7 October 2026, a child can receive €420,000 from a parent (Group A), a brother, sister, niece, nephew or grandchild €44,000 (Group B), and anyone else €22,000 (Group C), over their lifetime. A spouse or civil partner pays no CAT at all.

What is the rate of inheritance tax in Ireland?

Capital Acquisitions Tax is 33% of the part above your threshold. On a €500,000 inheritance from a parent, €80,000 is above the €420,000 threshold, so the tax is €26,400.

Do earlier gifts count towards my threshold?

Yes. Everything you’ve received since 5 December 1991 from anyone in the same group counts towards that group’s threshold, apart from small gifts of up to €3,000 a year from each person.

Did Budget 2027 change the thresholds?

Yes. For gifts and inheritances on or after 7 October 2026, Group A rose from €400,000 to €420,000, Group B from €40,000 to €44,000 and Group C from €20,000 to €22,000.

When do I pay CAT?

You file a return (Form IT38) and pay by 31 October. If the valuation date falls from 1 January to 31 August, that’s 31 October the same year; from 1 September to 31 December, 31 October the next year. You need to file once you pass 80% of your threshold.