Templates kept up to date with current regulations Secure payment Email support
My order
Calculator Free, no sign-up Data as of 1 January 2026

Inheritance and Gift Tax (CAT) Calculator

Calculates Capital Acquisitions Tax (CAT) liability on inheritances and gifts in Ireland, based on relationship group, value received, and prior benefits from the same disponer.

Your details

Select whether this is an inheritance (on death) or a gift (inter vivos).

Your relationship to the person giving the inheritance or gift (the disponer). Group A: Child (including adopted/foster), minor child of a deceased child, or a parent inheriting from a child under specific conditions (e.g., child under 18 or dependent adult). Group B: Parent, brother, sister, niece, nephew, grandchild. Group C: All other relationships, including strangers.

The current market value of the inheritance or gift you are receiving.

The total value of ALL previous gifts or inheritances you have received from the same disponer since 5 December 1991. This amount is deducted from your current threshold, even if you were in a different relationship group when you received the prior benefits.

This exemption is very limited post-2016. It may only apply if you are a dependent relative (e.g., incapacitated child, elderly parent) and meet strict conditions. If unsure, select 'No'. If 'Yes', you must enter the value of the house below.

Only enter a value if you have confirmed the Dwelling House Exemption applies to you (very rare post-2016). If it applies, the FULL value of the dwelling house is exempt. Enter that full value here.

The Small Gift Exemption is €3,000 per disponer per calendar year. Enter the amount of this €3,000 limit you have NOT already used in the current calendar year from this specific disponer. If you have received no other gifts from them this year, enter 3000. The exemption applied will be the lesser of the gift value and this remaining amount.

Result

CAT Due €54,450.00

Your estimated Capital Acquisitions Tax liability.

How it is calculated

Gross Value Received The full value of the inheritance or gift.
€500,000.00
Dwelling House Exemption The full value of the dwelling house that is exempt. This is very rarely applicable.
€0.00
Small Gift Exemption Annual exemption of up to €3,000 for gifts only, based on the amount remaining for this disponer this year.
€0.00
Value After Specific Exemptions Value remaining after applying the dwelling house and small gift exemptions.
€500,000.00
Applicable Tax-Free Threshold The threshold based on your current relationship group (A, B, or C).
€335,000.00
Available Threshold (after prior benefits) The portion of your tax-free threshold remaining after accounting for ALL prior benefits from the same disponer since December 1991.
€335,000.00
Taxable Value The value on which CAT is calculated. If this is zero or negative, no tax is due.
€165,000.00
Keep in mind
  • This calculator provides an estimate. The dwelling house exemption is extremely limited for benefits taken on or after 25 December 2016. Always consult a professional or Revenue for final liability.
  • The tax rate and thresholds are those in force for 2026, as per the Finance Act 2025. They are subject to change in future budgets.
  • Agricultural Relief, Business Relief, and other specific exemptions are not included in this calculation.
  • Prior benefits are aggregated against your current threshold, even if you were in a different relationship group when you received them.

Indicative result, calculated from the details and the rules listed below. It does not replace an official calculation or advice from a professional.

Prepare the document now

With the result already worked out, you can fill in the document right away.

Last Will and Testament

Irish Inheritance and Gift Tax (CAT) Calculator

Capital Acquisitions Tax (CAT) is a tax you may have to pay when you receive a gift or an inheritance in Ireland. The amount of tax depends primarily on the value of what you receive, your relationship to the person giving it (the disponer), and any similar benefits you've received from them since 1991. Our calculator helps you estimate your potential CAT liability quickly and for free.

How CAT is Calculated

The calculation follows a clear process defined by Revenue:

  1. Determine the Relationship Group: You are placed into Group A, B, or C based on your relationship to the disponer at the time of the current benefit. Each group has a different tax-free threshold. Note that a parent inheriting from a child falls into Group A only under specific conditions (e.g., the child was under 18 or was a dependent adult).
  2. Apply Specific Exemptions: Certain benefits are exempt. The main ones are the Dwelling House Exemption (now very rare and limited to dependent relatives for benefits post-2016) and the Small Gift Exemption (up to €3,000 from any one person in a calendar year). For the small gift exemption, you must account for any other gifts received from the same disponer in the same year.
  3. Aggregate Prior Benefits: All gifts and inheritances from the same disponer to you since 5 December 1991 are added together. This total is deducted from your current applicable threshold, which is a key point: prior benefits reduce the threshold available for the current benefit.
  4. Calculate the Taxable Value: Start with the value of the current benefit. Subtract any applicable exemptions. Then subtract your remaining tax-free threshold (your group's threshold minus all prior benefits). The result is the taxable value.
  5. Apply the Tax Rate: The current CAT rate of 33% is applied to the taxable value to find the tax due.

A Worked Example

Sarah, an adult daughter (Group A), inherits €400,000 from her mother's estate in 2026. She had previously received a gift of €50,000 from her mother in 2015. The dwelling house exemption does not apply.

  • Gross Value: €400,000
  • Group A Threshold (2026): €335,000
  • Prior Benefits: €50,000
  • Available Threshold: €335,000 - €50,000 = €285,000
  • Taxable Value: €400,000 - €285,000 = €115,000
  • CAT Due: 33% of €115,000 = €37,950

Sarah's estimated CAT liability would be €37,950.

Common Scenarios

  • Inheriting from a Parent (Group A): You have the largest threshold (€335,000). Many children inherit family homes; note that the dwelling house exemption is now very restricted.
  • Receiving a Gift from an Aunt/Uncle (Group B): The threshold is much lower (€32,500). Even modest gifts can become taxable if you've received benefits from that relative before. Remember to track the small gift exemption used during the year.
  • Inheritance from a Friend (Group C): The threshold is lowest (€16,250). Almost any significant inheritance or gift will incur CAT.

What to Do Next

If you are planning your estate, creating a clear Last Will and Testament is the essential first step. It allows you to specify your beneficiaries and executors, providing clarity and potentially helping them plan for any CAT liability. After using this calculator, beneficiaries should consult with a solicitor or tax advisor to confirm their liability and understand payment deadlines to Revenue.

Frequently asked questions

What is the difference between an inheritance and a gift for CAT?

For CAT purposes, an inheritance is a benefit received on or because of the death of the disponer. A gift is a benefit received during the disponer's lifetime. The tax calculation is generally the same for both, but some exemptions (like the small gift exemption) apply only to gifts.

How do I know my relationship group?

Group A includes children (including adopted/foster), minor grandchildren, and parents inheriting from a child under specific conditions (e.g., child under 18 or dependent adult). Group B includes parents, grandparents (where the parent is deceased), brothers, sisters, nieces, nephews, and adult grandchildren. Group C includes all other relationships, such as cousins, friends, and in-laws.

What counts as a 'prior benefit'?

Any gift or inheritance you have received from the same person (disponer) since 5 December 1991 must be aggregated. This is true even if your relationship to the disponer was different at the time of the prior benefit. The total is deducted from your current applicable threshold.

Is there a time limit to pay CAT?

Yes. For an inheritance, the return and payment are generally due within 4 months of the date of the inheritance (often the date of death). For a gift, the deadline is 31 October in the year after the year the gift was made (e.g., a gift in June 2026 must be reported and paid by 31 October 2027).

Can I use this calculator for agricultural or business property?

No. This calculator does not account for Agricultural Relief or Business Relief, which can significantly reduce the taxable value of qualifying assets. These are complex areas requiring professional advice.

What if I co-inherit an asset with someone else?

CAT is calculated on the value of the share you receive personally. You should enter your individual share's value into the calculator.

VAT Calculator for Ireland

Calculate Irish VAT (Value-Added Tax) on a price. Instantly find the VAT amount and total price for any of the standard, reduced, or zero VAT rates.

Free, no sign-up Calculate →

Calculators →