Use this free calculator to estimate the Irish Capital Acquisitions Tax (CAT) due on an inheritance or gift. CAT is charged at 33% on the value of a gift or inheritance above the relevant group threshold. The thresholds depend on your relationship to the person giving — Group A (€400,000 for a child), Group B (€40,000 for siblings, nieces, nephews, lineal ancestors) or Group C (€20,000 for anyone else).
Irish Capital Acquisitions Tax (CAT) Calculator
Estimate the inheritance tax or gift tax due on an Irish inheritance or gift. Rates current to Budget 2025.
CAT rate is 33%. The small gift exemption of EUR 3,000 per donor per year is not deducted here — speak to a solicitor about prior-year exemptions. This is an estimate, not legal or tax advice.
Frequently Asked Questions
Q: When do I pay CAT? A: You file a CAT return (Form IT38) and pay the tax by 31 October in the year following the gift or inheritance, where the valuation date falls between 1 January and 31 August. Q: Does the family home qualify for relief? A: Yes — the Dwelling House Exemption can apply if the beneficiary has lived in the home for 3 years before and continues to live there for 6 years after. Strict conditions apply. Q: What does “valuation date” mean? A: The valuation date is the date of death (for inheritance) or the date the gift is taken. It triggers the CAT filing deadline.
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