Irish CAT Calculator 2026 — Capital Acquisitions Tax

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).

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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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