Inheritance & Gift Tax Calculator Ireland

Budget 2027 CAT thresholds

Budget 2027 increased all three Capital Acquisitions Tax group thresholds for benefits taken on or after 7 October 2026:

• Group A: €420,000;
• Group B: €44,000;
• Group C: €22,000.

The standard CAT rate remains 33%. The calculator retains the previous €400,000 / €40,000 / €20,000 thresholds for older benefits, so the date basis can be selected explicitly.

What this calculator is for

This calculator estimates Capital Acquisitions Tax on a gift or inheritance using the relationship-based Group A, B or C threshold, prior aggregated benefits and the current 33% CAT rate.

Why prior benefits matter so much

CAT is not calculated by looking only at the latest gift or inheritance. Relevant prior taxable benefits in the same group threshold are aggregated, which means a beneficiary can have little or none of a threshold remaining before the current benefit arrives.

That is why the calculator asks for prior taxable benefits separately. It calculates the position before the current benefit and then the position after it, so the estimated CAT shown is the additional tax attributable to the current benefit under the assumptions entered.

A simple example illustrates the difference. If someone has already used most of a Group A threshold, a further inheritance can become partly taxable even though the new inheritance on its own is below the full headline threshold. Conversely, someone with no relevant prior benefits may still have the full group threshold available.

For gifts, Advanced mode also lets you reflect how much of the annual small-gift exemption from the same giver has already been used. The small-gift exemption is different from the lifetime group threshold and should not be treated as if it permanently increases that threshold.

Read Gift Tax in Ireland 2027 for the €3,000 exemption, parent-to-child gifts, house deposits, grandparents, family loans, aggregation and filing rules.

Use the Capital Gains Tax Calculator for a separate disposal of an asset. CAT and CGT are different taxes and a real transaction can require advice on how multiple tax rules interact.

How to read the result

The critical number is the unused group threshold, not simply the size of the new inheritance. Earlier taxable gifts and inheritances within the same group since 5 December 1991 can use up part of the threshold.

Worked example

If someone using the new Group A €420,000 threshold has already received €100,000 of aggregated taxable benefits in that group, €320,000 of threshold remains for a new benefit before CAT arises, subject to exemptions and reliefs.

Irish context

For benefits taken on or after 7 October 2026, the thresholds are €420,000 for Group A, €44,000 for Group B and €22,000 for Group C. The previous €400,000 / €40,000 / €20,000 thresholds remain relevant to earlier benefits. The CAT rate remains 33%. Spouse/civil-partner gifts and inheritances are generally exempt, and special reliefs such as agricultural or business relief can materially alter the outcome.

What can change the answer

Relationship, prior benefits, valuation date, debts/consideration, small-gift exemption, dwelling-house exemption, agricultural/business relief and other exemptions can all change the taxable value.

Common mistakes to avoid

Do not apply a fresh threshold to every inheritance. Do not ignore benefits received since 5 December 1991 within the same group. And do not assume the calculator determines eligibility for complex reliefs.

Related Compound tools

Use the Net Worth Calculator for the broader household balance sheet and the Capital Gains Tax Calculator for disposals rather than gifts/inheritances.

Frequently asked questions

Is inheritance from a spouse taxable?

Spouse/civil-partner benefits are generally exempt from CAT.

Is the threshold per inheritance?

No. Relevant prior benefits are aggregated.

Is CAT always 33%?

The current standard rate is 33%, but exemptions and reliefs can change the taxable amount.

When must I file?

Revenue can require a return before tax is actually due in some circumstances; check current filing rules.

Aggregation and filing can matter before tax is due

CAT thresholds are lifetime-style group thresholds rather than a fresh allowance for each gift or inheritance. Revenue requires relevant prior benefits received since 5 December 1991 in the same group to be aggregated.

That can make an old gift surprisingly important. Someone who previously received €150,000 within Group A does not start again with the full threshold applicable on the date of the next benefit for the next Group A inheritance.

There is also a filing rule worth knowing: Revenue states that an IT38 return is generally required when the total taxable value of benefits exceeds 80% of the relevant group threshold, even if the full threshold has not yet been exceeded. Claims for certain reliefs can also trigger filing requirements.

The calculator focuses on estimated tax. It does not tell you whether an IT38 is due, what the valuation date is or whether agricultural, business, dwelling-house or other reliefs apply. Those questions can materially change both paperwork and tax.

Treat CAT as a lifetime threshold system, not a one-off inheritance tax

A common mistake is to look only at the current inheritance and compare it with a fresh threshold. Irish CAT group thresholds are cumulative. Revenue requires relevant taxable gifts and inheritances taken within the same group threshold since 5 December 1991 to be aggregated.

That means two people receiving the same inheritance today can have very different CAT outcomes because one may already have used a large part of the relevant Group A, B or C threshold.

For benefits taken from 2 October 2024 until the Budget 2027 change, the thresholds were €400,000 for Group A, €40,000 for Group B and €20,000 for Group C. For benefits on or after 7 October 2026, the Budget 2027 thresholds are €420,000, €44,000 and €22,000 respectively. The current CAT rate is 33% on the taxable balance above the available threshold, subject to the applicable rules and reliefs.

Build the calculation in the correct order

For planning, use this sequence:

1. identify the correct relationship group,
2. total prior taxable benefits already taken in that same group,
3. calculate how much of the threshold remains,
4. add the taxable value of the new gift or inheritance,
5. then test whether any specific exemption or relief could change the result.

Do not treat agricultural relief, business relief or dwelling-house relief as automatic deductions. Those regimes depend on eligibility conditions that a generic calculator cannot verify.

Filing can arise even before a tax bill

CAT compliance is not simply “tax due or no tax due”. Revenue notes that an IT38 return can be required once the total taxable value of benefits reaches more than 80% of the relevant group threshold, even if no CAT is payable at that point. Specific relief claims can also create filing obligations.

That is why the calculator shows an estimated tax position but should not be used as the sole filing test.

Gifts and inheritances should be modelled together

If you are doing family wealth planning, do not model gifts and inheritances in separate mental buckets where the same CAT group applies. A lifetime gift can use part of the threshold that would otherwise have been available for a later inheritance.

For long-term planning, keep a simple record of the date, disponer, relationship group and taxable value of each relevant benefit. That makes future CAT modelling much more reliable.

Use the Net Worth Calculator to estimate the size of an estate or balance sheet before modelling a transfer, and the Investment Fee Calculator when evaluating the effect of costs on assets that may eventually be transferred.

Revenue’s current references are the CAT group thresholds, CAT rates and filing/aggregation overview.

Method and limitations

The calculator takes the group threshold for the selected date basis, subtracts relevant prior benefits and applies 33% to the taxable excess under its simplified assumptions. It does not determine relief eligibility or every valuation rule.

Useful sources

• Revenue — CAT thresholds
• Revenue — CAT rates
• Revenue — CAT aggregation