Your numbers
Illustrative only — not a guarantee or personal recommendation. It is not an official entitlement, scheme-benefit or tax assessment. Calculator assumptions reviewed 24 September 2026. Assumptions & methodology
Estimate CAT on a gift
The first €3,000 received as gifts from the same person in a calendar year can qualify for the Small Gift Exemption. This exemption does not apply to inheritances and does not reduce the lifetime group threshold.
How Capital Acquisitions Tax is estimated
CAT is assessed for each beneficiary. The calculator deducts the costs or liabilities you enter, applies the selected lifetime group threshold after earlier taxable benefits in that same group, and charges 33% on the excess. Benefits received within the same group since 5 December 1991 generally need to be aggregated.
| CAT group | Current lifetime threshold |
|---|---|
| Group A | €400,000 |
| Group B | €40,000 |
| Group C | €20,000 |
What requires a separate review
Relationship rules, dwelling-house exemption, agricultural and business relief, limited interests, foreign property, valuation dates, insurance policies and filing requirements are not determined by this illustration. Spouse and civil-partner benefits are shown as exempt when selected.
The calculator assumes the full €3,000 Small Gift Exemption is available for the gift entered. Reduce the gift value first if part of that exemption has already been used with the same giver during the calendar year.
Compare the inheritance-tax calculator →
The result is an illustration based on the information entered and the stated assumptions.