Property Sale CGT Tax
CGTHousing
Easily calculate the CGT due on an asset
Example: Calculate the CGT due on the sale of a €500,000 house
Try Calculator
Gift/Inheritance Tax Calculator
Capital Acquisitions Tax (CAT) may apply for a gift or inheritance. Click here to learn more about CAT.
Capital Acquisition Tax (CAT) Calculator
This is an estimate of the position based on the information inputted. All figures rounded to the nearest Euro. Other factors can also influence an individual’s tax position, it is recommended that personal tax advice be sought. The impact of some budget changes are not relevant to the tax position. Any pension contribution is assumed to be for the tax year. The calculator does not take account of PRSI subclasses that can apply in some situations or of any potential changes in PRSI rate that may take effect in late 2025. No responsibility is taken by Irish Tax Hub for any loss, however occasioned, to any person by reliance on this calculator.
Related Calculators
Explore more tools to help with your tax and financial planning
Our Knowledge Hub
Explore our extensive library of helpful articles to learn more about these topics
FAQs
Frequently Asked Questions
Everything you need to know about how your Irish net income is calculated
What is the Irish CAT calculator and how does it help calculate Capital Acquisitions Tax in Ireland?
The CAT (Capital Acquisitions Tax) calculator estimates the tax payable on gifts or inheritances by applying the correct Group A, B, or C threshold, the standard 33% tax rate, and aggregation rules - based on your relationship to the disponer and value of the benefit.
How do I use the CAT calculator to estimate tax on gifts or inheritance in Ireland?
You select gift or inheritance, enter the value of the benefit, your relationship to the donor, and choose the tax year. The calculator applies the appropriate group threshold, includes previous benefits under aggregation rules, and computes the taxable amount and CAT due.
What are the current CAT thresholds used by the Capital Acquisitions Tax calculator for 2025?
As of Budget 2025, the CAT thresholds are:
- Group A (child of donor): €400,000
- Group B (siblings, nieces/nephews, lineal relatives): €40,000
- Group C (any other relationship): €20,000
What tax rate does the CAT calculator apply in Ireland?
The CAT calculator applies a flat 33% tax rate to any inheritance or gift value exceeding the applicable group threshold. That rate has been in place since 2012 and remains current for 2025.
Does the CAT calculator factor in the annual small gift exemption in Ireland?
Yes - the CAT calculator considers the €3,000 annual small gift exemption per donor per year, allowing you to exclude small gifts before applying thresholds and aggregation rules
How does the aggregation rule affect CAT calculated by the tool?
When past eligible gifts or inheritances from the same group are received (since 5 December 1991), they are aggregated with the current benefit. If the total exceeds 80% of the threshold, an IT38 filing is triggered and CAT is calculated accordingly.
Can the CAT calculator model both inheritance and gift scenarios with multiple donor sources?
Yes - the calculator handles both gifts and inheritances, allows grouping of multiple donations within the same threshold group, and applies aggregation across years, enabling multi-benefit tax planning.
Is the CAT calculator accurate for non‑resident beneficiaries receiving Irish assets?
Yes. The CAT calculator applies even if either the donor or recipient is non‑resident, provided the gift or inheritance includes Irish‑situated assets or involves Irish domiciled parties - per Revenue’s rules.
What documentation should I gather before using the CAT calculator on Irish Tax Hub?
Prepare details of the date and market value of the gift or inheritance, your relationship to the donor, and any previous CAT benefits received. These inputs ensure accurate threshold application and aggregation tracking.
Can the CAT calculator help with CAT tax planning and estimating savings using reliefs or exemptions?
Absolutely - you can simulate different gift sizes, donor relationships, and timing of gifts, to see how much CAT is owed. It helps identify when reliefs like business relief, agricultural relief, or exemptions between spouses may reduce your liability (not calculated automatically but essential for planning).