Your Complete Guide to Irish Capital Acquisitions Tax
To pay your CAT liability and file a return, you must first register for CAT
You’ll need to file a CAT return in order to report (and pay) the CAT due.
There are various CAT reliefs that can often reduce your liability to zero
Key tax and compliance dates for CAT in 2026
Pay CAT on gifts/inheritances received between September 31st 2025 and August 31st 2026.
Payment deadline extended to mid-November if filing a Form 11 via ROS.
Transfers between married couples are fully exempt from CAT (no CAT applies).
File a CAT return when same-group gifts/inheritances exceed 80% of the threshold, even if no CAT is due.
The Group A CAT threshold is the lifetime tax-free limit for gifts and inheritances from a parent.
The Irish CAT Rate
The €3,000 small gift exemption
You can give someone €3,000 every calendar year, per giver, completely CAT-free - and it doesn’t use up any of their lifetime Group A/B/C threshold. So two parents can give a child €6,000 per year tax-free (and more if each parent also gifts the child’s partner).
You generally must pay CAT and file the IT38 by October 31st in the same year if the valuation date is January 1st to August 31st. If the valuation date is September 1st to Deccember 31st, CAT is payable by October 31st of the following year.
If the total taxable value of gifts/inheritances you’ve taken in a group exceeds 80% of the relevant group threshold, you must file an IT38 - even if you don’t have a CAT liability.
To apply the 80% test and to compute CAT, you must aggregate taxable benefits received within the same group since 5 December 1991.
Keep contracts, purchase/sale documents, costs, valuations and calculations for at least 6 years, in case Revenue queries the figures.
Everything you need to know about Irish CAT
Many Irish taxpayers miss out on valuable CAT reliefs. We’ll review your situation to ensure you claim everything you’re entitled to, paying only the tax you owe.
For €299, we’ll calculate your CAT and file your return with Revenue.
Group thresholds
Dwelling house exemption
Small gift annual exemption
Specific CAT rules for non-Irish domiciled individuals
Damien will make sure you claim every tax relief you’re entitled to.
Discounts available for multiple tax returns
Consultation call with Damien to discuss your position
Transparent pricing, no surprises
Expert tax review
Discounts for married couples
FAQs
If you have a question that's not answered here, please email us at damien@irishtaxhub.ie
CAT is Ireland’s tax on gifts and inheritances. The beneficiary (the person receiving the gift/inheritance) is the person who may need to file an IT38 and pay CAT, depending on thresholds and exemptions.
CAT is charged at a flat 33% on the taxable amount of a gift or inheritance above the relevant group threshold.
CAT uses three lifetime tax-free thresholds based on your relationship to the disponer. Current thresholds (for benefits on/after 2 Oct 2024) are: Group A €400,000, Group B €40,000, Group C €20,000.
To work out if you’ve used up your threshold, you must aggregate the taxable value of all prior gifts/inheritances you’ve received in the same group since 5 December 1991.
You must file an IT38 if the total taxable value of benefits you’ve received in the group exceeds 80% of the relevant group threshold — even if no CAT is payable.
The valuation date is the date the value of the benefit is established, and it drives the deadline:
Yes — a gift or inheritance from your spouse or civil partner is exempt from CAT.
The Small Gift Exemption allows annual gifts of up to €3,000 per donor per recipient per calendar year to be CAT-free. An IT38 return isn’t required just to claim this exemption (unless other filing conditions apply).
CAT can apply where (a) the disponer is resident/ordinarily resident, (b) the beneficiary is resident/ordinarily resident, or (c) the property is situated in Ireland. If neither party is resident/ordinarily resident, CAT generally applies to Irish-situated assets only.
Common reliefs/exemptions that can significantly reduce CAT (subject to conditions) include: