Do I need to file an IT38?
Even when no CAT is owed, a beneficiary must file an IT38 return to Revenue if the cumulative value of all their Group A/B/C receipts since 5 December 1991 exceeds 80% of the relevant threshold. This checker does the maths.
The IT38 filing rule
An IT38 is the inheritance tax return filed to Revenue on myAccount. You must file if either:
- Tax is due. you owe any amount of CAT, or
- 80% aggregation rule. the cumulative value of your prior Group A/B/C receipts plus this inheritance exceeds 80% of the current threshold, even if no tax is currently due.
In 2026, the 80% thresholds are:
- Group A: €320,000 (80% of €400,000)
- Group B: €32,000 (80% of €40,000)
- Group C: €16,000 (80% of €20,000)
Filing deadlines
- Valuation date 1 January to 31 August: file and pay by 31 October of the same year
- Valuation date 1 September to 31 December: file and pay by 31 October of the following year
Late filing triggers interest at roughly 0.0219% per day (around 8% per year) plus a surcharge of 5% to 10% depending on how late the return is.
Who pays, and when
Each beneficiary files their own IT38. the executor does not file on their behalf, but does have duties under Revenue's forms SA2 (Statement of Affairs. Probate) to declare the estate and each beneficiary's entitlement.
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.