Inheritance Tax Calculator Ireland (2026)
Estimate Capital Acquisitions Tax (CAT) on an Irish inheritance or gift: pick your relationship group, enter the value and any prior benefits, and see the 33% calculation with the math shown. Free, instant, and calculated entirely in your browser.
Estimated Capital Acquisitions Tax
€16,500.00
33% of the amount above your remaining Group A threshold · estimate only
Threshold remaining
€400,000
Taxable amount
€50,000
The math
Benefit €450,000 = €450,000 taxable benefit
Group A threshold €400,000 − prior benefits €0 = €400,000 remaining
(€450,000 − €400,000) × 33% = €16,500.00
This estimates Capital Acquisitions Tax at the standard 33% rate using the group tax-free thresholds that apply to benefits taken on or after 2 October 2024 (Group A €400,000, Group B €40,000, Group C €20,000). It does not apply reliefs and exemptions that can reduce or eliminate the bill, including the spouse/civil partner exemption (fully exempt), the dwelling house exemption, agricultural relief, and business relief, and it does not calculate surcharges or interest. Revenue makes the binding calculation; talk to a solicitor or tax adviser before acting on an estimate.
How CAT Is Calculated
Ireland taxes the person receiving an inheritance or gift, not the estate. Everything you receive above your tax-free group threshold is taxed at a flat 33%. The threshold depends on your relationship to the person giving:
- Group A, €400,000: a child of the disponer (including certain foster children); parents taking an absolute inheritance from a child
- Group B, €40,000: brothers, sisters, nieces, nephews, grandchildren, and other lineal relations
- Group C, €20,000: everyone else, including cousins, in-laws, and unmarried partners
Each threshold is a lifetime figure: every taxable gift or inheritance you have taken in the same group since 5 December 1991 uses it up. Gifts also get a €3,000 annual small gift exemption per person giving. Spouses and civil partners are fully exempt from CAT on benefits from each other.
These thresholds apply to benefits taken on or after 2 October 2024 (Budget 2025, when Group A rose from €335,000), and were left unchanged by Budget 2026. See the full Irish inheritance and gift tax guide for filing deadlines, valuation dates, and worked examples.
Reliefs This Estimate Ignores
The real CAT bill is often far lower than the headline formula because of reliefs this simple estimate deliberately does not model: the dwelling house exemption (inheriting the home you already live in can be fully exempt, subject to conditions), agricultural relief and business relief (each can reduce the taxable value of qualifying property by 90%), and offsets such as CGT credit. If any of those could apply to you, the figure above overstates the bill; talk to a solicitor or tax adviser before making decisions.
Frequently Asked Questions
How much can I inherit tax-free from a parent in Ireland?
€400,000 as a Group A beneficiary, less any prior taxable gifts or inheritances you have taken from a parent since 5 December 1991. Above the threshold, CAT is 33%.
What is the CAT rate in Ireland?
A flat 33% on the taxable value above your group threshold. There are no progressive bands; the rate has been 33% since December 2012.
Do prior gifts really count against my threshold?
Yes. The group thresholds are lifetime figures covering all taxable benefits taken within the same group since 5 December 1991. A €100,000 gift from your father years ago reduces the Group A threshold available when you later inherit from your mother, because both are Group A disponers.
Is there inheritance tax between spouses in Ireland?
No. Gifts and inheritances between spouses or civil partners are fully exempt from CAT, with no threshold to worry about.
When do I have to file a CAT return?
Once the total of your taxable benefits in a group exceeds 80% of that group threshold, you must file a CAT return (IT38), even if no tax is due yet. Benefits with a valuation date between 1 September and 31 August fall due for pay-and-file by 31 October.
Does this tool store or send my information anywhere?
No. All of the math runs in your browser. Nothing you type into this calculator is saved, transmitted, or used to contact you.
This calculator estimates Capital Acquisitions Tax using the current group thresholds and the 33% rate, ignoring reliefs, exemptions, surcharges, and interest. It is general information, not legal or tax advice, and RecordingLaw.com is not affiliated with Revenue or any Irish government body. Revenue makes the binding calculation; consult a solicitor or tax adviser about your own situation.
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