Niece or nephew inheritance tax calculator (Ireland 2026)

A niece or nephew inheriting in Ireland falls under the Group B threshold of €40,000 for 2026. This calculator shows the CAT owed at 33% on the excess, accounting for prior gifts from the same Group B donors since 5 December 1991.

Nieces and nephews fall under Group B for Capital Acquisitions Tax in Ireland. The 2026 Group B threshold is €40,000, a low figure compared to Group A, which means a sizeable inheritance from an aunt or uncle usually produces meaningful CAT at 33%.

A separate relief, Favourite Nephew or Niece Relief, can apply where the niece or nephew has worked substantially in the aunt's or uncle's farm or business for the five years before inheritance. Where it applies, the niece or nephew is treated for that inheritance as if they were a child (Group A, €400,000 threshold). This is a specific statutory relief and is worth verifying for farm and business cases.

How this calculator works

The calculator takes the value of the inheritance passing to this niece or nephew and any prior Group B receipts they have had since 5 December 1991 (aggregation rule under the CATCA 2003, Schedule 2). It applies the Group B threshold of €40,000, taxes the excess at 33%, and flags whether an IT38 filing is likely required under the 80% threshold rule.

What to do with the number

If the estimated CAT is meaningful, the Complete Bundle is the right pack: it includes the full per-beneficiary calculation, the IT38 drafts, and the Section 72 check if any qualifying life insurance exists. If a farming or business scenario applies and Favourite Nephew or Niece Relief is in play, consult a solicitor; the relief has strict conditions and a correct claim needs a properly set-up file.

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.