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 inheritance tax for one beneficiary
Enter the market value of one beneficiary’s share, allowable costs or liabilities and previous taxable gifts or inheritances within the same CAT group. The result is an initial CAT illustration rather than an estate-administration calculation.
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.
Compare the gift-tax calculator →
The result is an illustration based on the information entered and the stated assumptions.