Calculator · Revenue rules
Gift and inheritance tax (CAT) calculator for Ireland
Work out the Capital Acquisitions Tax on a gift or an inheritance. An estimate for one benefit.
The first date sets your tax-free threshold. The valuation date sets your deadline: for a gift it is usually the day you receive it. For an inheritance, Revenue explains how to find it.
Add up earlier gifts and inheritances in this group, after any small gift exemption. Leave 0 if none.
Used for the €3,000 small gift exemption. Gifts only.
How it adds up
Who is in each group
| Group | Who it covers |
|---|---|
| A | A child of the person giving, including an adopted child and a stepchild. Also a minor grandchild whose parent has died, and a parent who inherits an absolute interest on the death of their child. |
| B | A parent (for a gift or a limited interest), a brother or sister, a niece or nephew, a grandparent or other ancestor, and a grandchild. |
| C | Everyone else: an aunt or uncle, a cousin, an in-law or a friend. A niece or nephew receiving from an aunt or uncle is Group B, but an aunt or uncle receiving from a niece or nephew is Group C. |
Tax-free thresholds by date
The threshold is the one in place on the date of the gift or inheritance. These are Revenue's figures for benefits since 6 December 2012, when the 33% rate began. Each row starts on the date shown and applies until the day before the next row's date.
| From | Group A | Group B | Group C |
|---|---|---|---|
| 7 October 2026 | €420,000 | €44,000 | €22,000 |
| 2 October 2024 | €400,000 | €40,000 | €20,000 |
| 9 October 2019 | €335,000 | €32,500 | €16,250 |
| 10 October 2018 | €320,000 | €32,500 | €16,250 |
| 12 October 2016 | €310,000 | €32,500 | €16,250 |
| 14 October 2015 | €280,000 | €30,150 | €15,075 |
| 6 December 2012 | €225,000 | €30,150 | €15,075 |
What changed from 7 October 2026
Revenue's table shows the tax-free thresholds rose for benefits taken on or after 7 October 2026: Group A to €420,000 (from €400,000), Group B to €44,000 (from €40,000) and Group C to €22,000 (from €20,000). The CAT rate stays at 33%.
Exemptions and reliefs not calculated here
- Gifts and inheritances between spouses and civil partners are exempt.
- The small gift exemption is applied above, for gifts only.
- Other exemptions and reliefs, including the dwelling house exemption, agricultural relief, business relief and surviving spouse relief, are on Revenue's exemptions page and reliefs page.
A worked example from Revenue
Sarah died on 7 October 2026 and left a property worth €900,000 equally to her two children, Adam and Louise. Each inherits €450,000 and neither has received anything before. The Group A threshold is €420,000, so the excess is €30,000 each and the tax is 33% of that, €9,900 each. Because each benefit is over the threshold, both must file a return. Enter those figures to see the same result here.
Questions
How is gift and inheritance tax (CAT) worked out?
You pay CAT at 33% on the value of a gift or inheritance above your tax-free group threshold. The threshold is cut by the taxable value of everything you have received in the same group since 5 December 1991. The group depends on your relationship to the person giving.
What are the CAT thresholds?
For gifts and inheritances taken on or after 7 October 2026: Group A €420,000, Group B €44,000 and Group C €22,000. From 2 October 2024 to 6 October 2026 they were €400,000, €40,000 and €20,000. The threshold is the one in place on the date of the gift, or usually the date of death for an inheritance.
Who is in Group A, B or C?
Group A is mainly a child of the person giving (including adopted children and stepchildren). Group B includes a parent (for a gift), brother, sister, niece, nephew, grandparent and grandchild. Group C is everyone else, such as an aunt, uncle, cousin, in-law or friend.
Is there a small gift exemption?
Yes, for gifts only. The first €3,000 you receive from each person in a calendar year is exempt, and it is not counted when adding up your earlier benefits. It does not apply to inheritances.
Do spouses and civil partners pay CAT?
No. Gifts and inheritances between spouses and civil partners are exempt.
When do I pay and file?
It depends on the valuation date. For a valuation date from 1 January to 31 August, pay and file by 31 October of that year. For 1 September to 31 December, pay and file by 31 October of the following year. The valuation date for a gift is generally the date you receive it.
Do I have to file a return?
You must file a CAT return (IT38) if the total taxable value of the benefits you have taken in the group, including the current one, is more than 80% of the group threshold. You must also file if you claim agricultural relief or business relief, even if the total is below 80%.
What does this calculator leave out?
Reliefs and exemptions such as the dwelling house exemption, agricultural relief, business relief and surviving spouse relief, limited interests, and benefits taken from a person in a lower group. Revenue has the full rules.
Rules checked on Revenue's own pages (Revenue: CAT group thresholds, rates, groups, aggregation rules, important dates, small gift exemption), last checked 26 October 2026. A general estimate, not tax advice. Your return, Revenue or your accountant has the final say.