Irish inheritance tax (CAT) calculator
Work out how much Capital Acquisitions Tax each beneficiary will owe, using current 2026 Irish thresholds. Accounts for prior gifts since 1991, the Small Gift Exemption, and Section 72 life insurance where relevant.
How this calculation works
CAT applies to inheritances received after 5 December 1991, aggregated against a lifetime threshold that depends on the relationship to the person who died.
2026 thresholds (set from 2 October 2024):
- Group A. €400,000. Children (including step, adopted, and certain foster children), and parents inheriting an absolute interest from a child.
- Group B. €40,000. Siblings, nieces, nephews, grandchildren over 18, grandparents.
- Group C. €20,000. Everyone else, including cousins, in-laws, friends, and unmarried partners.
Once the relevant threshold is used up (by prior gifts or by this inheritance), CAT is charged on the excess at 33%.
The aggregation rule: every prior gift or inheritance received from people in the same Group since 5 December 1991 counts against the threshold. The Small Gift Exemption (€3,000 per year per donor) is excluded from this aggregate for qualifying annual gifts.
Dwelling House Exemption (Section 86 CATCA 2003) can exempt the family home entirely if the beneficiary:
- Lived in the home with the person who died for 3+ years before the death, and
- Owns no other dwelling house of their own, and
- Will continue to live there for 6 years after inheriting, and
- Is either under 65 at inheritance and meets the retention requirement, or is 65+ and is exempt from the 6-year rule (also waived for qualifying employment relocation or medical infirmity).
Section 72 policies are approved life assurance policies that pay CAT tax-free when proceeds are used to pay the CAT liability, provided the policy was set up during the deceased's lifetime with the correct structure.
Limitations of this calculator
This is an estimate. Your actual CAT position depends on valuation at the date of death, the precise structure of any reliefs claimed, and Revenue's view of any contested aspects. The calculator does not handle:
- Agricultural Relief (90% reduction if farm conditions met)
- Business Relief (90% reduction if business conditions met)
- Favourite Nephew or Niece Relief
- Foreign assets and double taxation treaties
- Limited interests (e.g. life interests)
- Discretionary trusts
If any of these apply, the Complete Bundle (€449) includes personalised worksheets for each.
This calculator is a preparation tool using Irish tax rates and rules for 2026. It is not legal or tax advice. For complex estates, consult a solicitor or tax adviser. All values are estimates based on the information you provide.