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Capital Acquisitions Tax (inheritance and gift tax)
CAT group thresholds
*ln the case of an absolute inheritance, a parent falls into Group A
Capital Acquisitions Tax exemptions
| Group | Relationship to Disponer | From 14 Oct 2015 | From 12 Oct 2016 | From 10 Oct 2018 | From 9 Oct 2019 | From 2 Oct 2024 |
|---|---|---|---|---|---|---|
| A | Child/foster child/minor child of a deceased child | €280,000 | €310,000 | €320,000 | €335,000 | €400,000 |
| B* | Lineal ancestor or lineal descendant, brother, sister, child of brother or sister | €30,150 | €32,500 | €32,500 | €32,500 | €40,000 |
| C | Others | €15,075 | €16,250 | €16,250 | €16,250 | €20,000 |
Use the slider feature above to see up-to-date group thresholds.
Base date for aggregation of gifts/inheritances taken after 5 December 2001: 5 December 1991.
From 1 December 1999, aggregation is limited to aggregation within each group.
From 26 March 1984 to 30 November 1999, aggregation arises between all group thresholds.
Rates
Rate of tax table
| Inheritance / Gift | Rate of Tax |
|---|---|
| Up to threshold | Nil |
| Balance | 33% on gifts/inheritances taken on or after 6 December 2012; 30% on gifts/inheritances taken on or after 7 December 2011 and prior to 5 December 2012. |
Small Gifts Exemption = €3,000 per individual
Right column
Tax guide contents
Browse through other sections of the 2026 Tax Guide below.