Property Sale CGT Tax
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Gift/Inheritance Tax Calculator
Capital Acquisitions Tax (CAT) may apply for a gift or inheritance. Click here to learn more about CAT.
All CalculatorsLast updated: 25th Nov 2025
Capital Acquisition Tax (CAT) Calculator
Last updated: 25th Nov 2025
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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.
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FAQs
Frequently Asked Questions
Everything you need to know about how your Irish net income is calculated. Still unsure? Get instant answers here.
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.
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.
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
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.
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
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.
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.
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.
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.
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).