How is inheritance tax calculated in Ireland?

Irish inheritance tax is called Capital Acquisitions Tax (CAT). The beneficiary deducts the tax-free threshold for their relationship to the giver, and 33% is charged on the value received above that threshold. There is also a small annual gift exemption of EUR 3,000 per giver.

What are the Group A, B and C thresholds?

Group A (a child receiving from a parent) has a lifetime threshold of EUR 335,000. Group B (brothers, sisters, nieces, nephews, grandchildren) is EUR 33,500. Group C (all other relationships, including strangers) is EUR 16,250. The thresholds are lifetime totals across all gifts and inheritances in that group.

Are the thresholds per gift or lifetime?

They are cumulative lifetime totals. All taxable gifts and inheritances you have received since 5 December 1991 within the same group are added together; once the running total passes the threshold, CAT at 33% applies to the excess. Enter prior benefits so the tool counts them.

Are spouses and civil partners taxed?

No. Gifts and inheritances between spouses or civil partners are completely exempt from CAT in Ireland, with no threshold limit. This calculator is for transfers to children, relatives and others; transfers between spouses are tax-free.

Is the family home exempt?

It can be. The Dwelling House Exemption may fully exempt an inherited home if the beneficiary lived there for three years before the inheritance, has no other property, and keeps it for six years afterwards. This tool does not apply that relief automatically, so reduce the value entered if the exemption applies.

Ireland Inheritance Tax Calculator

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The Ireland Inheritance Tax calculator estimates the Capital Acquisitions Tax (CAT) a beneficiary owes on a gift or inheritance. Unlike an estate tax, CAT is charged on the person receiving, and how much is tax-free depends entirely on their relationship to the person giving.

How it works

Every beneficiary has a lifetime tax-free threshold set by their relationship group:

Group A (child of the disponer):                   EUR 335,000
Group B (sibling, niece, nephew, grandchild, etc): EUR 33,500
Group C (all other relationships):                 EUR 16,250

These are cumulative lifetime thresholds — all benefits received in the same group since 1991 count toward them. The tool adds any prior gifts you enter to the current inheritance, applies a EUR 3,000 annual small-gift exemption, subtracts the group threshold, and charges 33% on the excess.

CAT = (value received − prior benefits used − threshold) x 33%, where the threshold depends on the relationship group.

If the value stays under the threshold, no CAT is due.

Tips and notes

Transfers between spouses and civil partners are completely exempt, so this tool is for children, relatives and others. Because thresholds are lifetime totals, large earlier gifts reduce what is still tax-free — enter them in the prior-benefits field for an accurate figure. Significant reliefs exist, notably the Dwelling House Exemption for an inherited home and Agricultural and Business relief; these are not applied automatically, so reduce the value entered where a relief qualifies, and confirm with Revenue or a solicitor.