IT38 filing deadline calculator (Ireland 2026)
The IT38 return and any CAT owed are due on 31 October, but which October depends on the valuation date. Valuation dates in January to August file that same year; September to December file the following year. This calculator works it out and shows the days remaining.
The IT38 is Revenue's inheritance and gift tax return. A beneficiary must file the IT38 when their cumulative Group A, B, or C receipts pass 80% of the group threshold; the 2026 filing trigger figures are €320,000 for Group A, €32,000 for Group B, and €16,000 for Group C. Once the filing threshold is crossed, the IT38 is due whether or not any tax is actually owed.
The deadline depends on the valuation date, which is the date Revenue uses to fix the value of the benefit for CAT purposes. In most probate situations, the valuation date is the date the Grant of Probate issues, not the date of death.
The rule is straightforward: if the valuation date falls between 1 January and 31 August in a given year, the IT38 filing and any CAT payment are due on 31 October of the same year. If the valuation date falls between 1 September and 31 December, the filing and payment are due on 31 October of the following year.
How this calculator works
The calculator takes the valuation date and returns the correct 31 October deadline, plus the number of days remaining until that deadline.
What to do with the number
If the deadline is close and the IT38 has not yet been prepared, act quickly. Late filing triggers a 5% surcharge within the first two months and 10% thereafter, plus daily interest at roughly 0.0219% from the date the tax should have been paid. The Complete Bundle includes the IT38 draft return with all aggregation and relief workings done, and sets out the Revenue myAccount submission process step by step.
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.