Irish Capital Acquisitions Tax (CAT 33%) — Group A/B/C Inheritance & Gift Tax Calculator
Calculate Irish CAT (33%): Group A (€400k), Group B (€40k), Group C (€20k) thresholds, prior benefits aggregation, and €3,000 Small Gift Exemption.
Calculate Irish CAT (33%): Group A (€400k), Group B (€40k), Group C (€20k) thresholds, prior benefits aggregation, and €3,000 Small Gift Exemption.
Calculate Irish CAT (33%): Group A (€400k), Group B (€40k), Group C (€20k) thresholds, prior benefits aggregation, and €3,000 Small Gift Exemption. Calculate exact, penny-accurate projections compliant with 2026 Revenue Commissioners • DSP • Central Bank of Ireland standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Irish Capital Acquisitions Tax Consolidation Act rules
Remaining threshold before this gift: €350,000
Net\ Benefit = Gross\ Amount - Small\ Gift\ Exemption\ (€3,000 \times Donors) \\
Remaining\ Threshold = \max(0, Group\ Cap - Prior\ Benefits_{Since\ 1991}) \\
Taxable\ Excess = \max(0, Net\ Benefit - Remaining\ Threshold) \\
CAT\ Tax = Taxable\ Excess \times 33\%Under the Capital Acquisitions Tax Consolidation Act 2003 (CATCA), a 33% flat rate applies to taxable gifts and inheritances exceeding lifetime group thresholds (Group A: €400,000; Group B: €40,000; Group C: €20,000). The Small Gift Exemption allows up to €3,000 per donor per calendar year completely tax-free without eroding lifetime thresholds.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
The Revenue lifetime group thresholds are: Group A (€400,000) for gifts/inheritances from parent to child; Group B (€40,000) from sibling, niece, nephew, grandchild, or grandparent; and Group C (€20,000) for cousins, friends, and any stranger in blood.
Under Section 69 CATCA 2003, any individual can receive up to €3,000 per calendar year from any donor completely free of CAT. This exemption never erodes your lifetime group threshold. For instance, both parents can gift €3,000 each to their child, transferring €6,000 every year entirely tax-free.
No. All transfers, gifts, and inheritances between legally married spouses or registered civil partners are 100% exempt from Irish Capital Acquisitions Tax, regardless of the value or asset type.
If the valuation date falls between 1 January and 31 August, the CAT return (Form IT38) and payment are due by 31 October of that same year. If the valuation date falls between 1 September and 31 December, payment is due by 31 October of the following year.
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