Inheritance Tax Calculator
Calculate Capital Acquisitions Tax (CAT) on an Irish inheritance or gift. Instantly see your tax bill and what you keep.
Gifts/inheritances received since Dec 5, 1991 from same threshold group reduce your remaining tax-free allowance
2026 CAT Threshold Groups
Group A — €400,000
From a parent to a child (including step-children, adopted children, and certain foster children). Also applies to a grandchild if their parent (child of the disponer) is deceased.
Group B — €40,000
From a grandparent, brother, sister, aunt or uncle, niece or nephew (in certain circumstances), or from a parent where the child already used a Group A threshold.
Group C — €20,000
All other relationships, including friends, cousins, and unrelated people. Also applies to gifts or inheritances from strangers.