Budget 2027 announcements. Implementation dates vary. · By K Imports
Budget 2027: Gift and inheritance tax thresholds
CAT Group A €420,000, Group B €44,000 and Group C €22,000 from 7 October 2026.
Sources checked .
What was announced
- Group thresholds
- Group A rises from €400,000 to €420,000; Group B from €40,000 to €44,000; Group C from €20,000 to €22,000.
- Rate and relationship
- The standard CAT rate remains 33%. The appropriate group depends on the relationship and the applicable legal conditions, not a choice of the largest threshold.
- Prior benefits
- CAT aggregation and applicable reliefs still matter. A threshold is not a separate fresh allowance for every donor or transfer.
Practical next steps
- Record the relevant benefit date, relationship and value.
- Gather earlier benefits that must be aggregated within the same group.
- Keep CAT on receiving an asset distinct from any CGT arising to the person transferring it.
Related calculators
Select the date of the gift or inheritance, not its valuation date. The calculator applies Revenue's dated thresholds from 2 October 2024 through 31 December 2027 and does not reassess earlier tax liabilities or certify relief eligibility.