Ireland CAT calculator
Estimate gift and inheritance tax, group thresholds, small-gift exemption, agricultural and business relief, aggregation and the pay & file date. Figures current as of October 2026.
A child of the disponer. Group A: threshold €420,000.00.
The date of the gift, or for an inheritance usually the date of death. Earlier benefits had other thresholds and are not covered.
What the gift or inheritance is worth.
Debts, costs or consideration paid by the beneficiary: reduce the taxable value.
Taxable value of earlier gifts/inheritances in the SAME group: they use up the threshold.
Pay & file by 31 October (same year).
CAT due
Group A · 33%€0.00
nothing to pay: within the €420,000.00 Group A threshold.
- Market value
- €0.00
- Taxable value of this benefit
- €0.00
- Threshold remaining
- €420,000.00
- Taxable excess
- €0.00
- CAT at 33%
- €0.00
Based on a June valuation date, the return and payment are due 31 October (same year).
This is an indicative estimate only, not tax advice. Figures are general and may not reflect reliefs, exemptions or your specific circumstances. Confirm any figure with a qualified adviser or revenue.ie before acting on it.
Rates current as of October 2026. Source: revenue.ie
Budget 2027 raised the thresholds for gifts and inheritances from 7 October 2026. Announced in Budget 2027, subject to the Finance Bill (checked 29 October 2026). See what Budget 2027 changes for you →
Content reviewed by Arif Bhuiyan, FCA, ACA, MBA, MSc, and a group of Ireland-based finance professionals who want to make financial literacy easier for people in Ireland.
Group thresholds
Your relationship to the disponer sets the tax-free threshold, Group A €420,000 (children), B €44,000 (close relatives), C €22,000 (everyone else), for gifts and inheritances from 7 October 2026. The tool derives it for you.
Farm & business relief
Agricultural relief and business relief each cut the taxable value of qualifying property by 90%, subject to conditions (active-farmer test, six-year retention) not modelled here.
Aggregation since 1991
Earlier gifts and inheritances in the same group since 5 December 1991 use up the threshold. Enter their taxable value to see the true CAT on the current benefit.
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