Finance & Irish taxes
Inheritance and Gift Tax Calculator Ireland
Calculate CAT using the group threshold and previous taxable benefits. This free inheritance and gift tax calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Calculate CAT using the group threshold and previous taxable benefits.
Rules checked for 2026 on 2026-10-06. Scope: Revenue group thresholds €400,000 / €40,000 / €20,000 from 2 October 2024 and its 33% worked examples. Relationship, aggregation and relief eligibility require confirmation.
Calculated outcomes
- Threshold
- €400,000.00
- Small Gift Exemption
- €0.00
- Taxable Benefit
- €450,000.00
- Cumulative Benefits
- €450,000.00
- Remaining Threshold
- €0.00
- Chargeable Current Benefit
- €50,000.00
- Filing Threshold Exceeded
- Yes
- Profile
- current
Assumptions and estimates
- Current CAT thresholds apply to benefits on or after 2 October 2024: A €400,000; B €40,000; C €20,000.
- Prior taxable benefits in the same group since 5 December 1991 consume the threshold. This returns tax attributable to the new benefit; prior liabilities are not recalculated.
- Small-gift exemption is €3,000 per donor per calendar year, for gifts only. Spouse/civil-partner benefits are exempt. Enter market value after allowable liabilities. Agricultural, business, dwelling-house, foreign-credit and CGT/CAT double-tax reliefs are excluded; group eligibility and the 80% filing test require the relevant legal conditions.
- Method: Current chargeable benefit uses the group threshold remaining after aggregated previous taxable benefits; excess is taxed at 33%.
- Published standard thresholds are €400,000 / €40,000 / €20,000. Group eligibility, valuation dates and business, agricultural or dwelling-house relief require separate confirmation.
Sources: Revenue CAT thresholds
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the gift & inheritance tax calculation works
Current chargeable benefit uses the group threshold remaining after aggregated previous taxable benefits; excess is taxed at 33%.
Published standard thresholds are €400,000 / €40,000 / €20,000. Group eligibility, valuation dates and business, agricultural or dwelling-house relief require separate confirmation.
Applicable rules year: 2026. Sources checked 2026-10-06: Revenue group thresholds €400,000 / €40,000 / €20,000 from 2 October 2024 and its 33% worked examples. Relationship, aggregation and relief eligibility require confirmation. Published rules are used, not proposed changes.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review capital acquisitions tax and net benefit, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Current benefit (€)
- 450000
- Relationship group
- Group A
- Previous taxable benefits in this group (€)
- 0
- Benefit type
- Inheritance
- This donor’s annual €3,000 gift exemption used (€)
- 0
- Gift / inheritance from spouse or civil partner
- No
- Capital Acquisitions Tax
- €16,500.00
- Net Benefit
- €433,500.00