Ireland CAT calculator
Estimate gift and inheritance tax with the group thresholds, the small-gift exemption, agricultural and business relief, aggregation and your pay-and-file date. Figures current as of July 2026.
A child of the disponer. Group A: threshold €400,000.00.
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 €400,000.00 Group A threshold.
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 July 2026. Source: revenue.ie
Group thresholds
Your relationship to the disponer sets the tax-free threshold: €400,000 for children (Group A), €40,000 for close relatives (B) and €20,000 for everyone else (C). The tool works out which one applies to you.
Farm & business relief
Agricultural relief and business relief each cut the taxable value of qualifying property by 90%. Both come with conditions, such as the active-farmer test and the six-year retention rule, which this tool does not model.
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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