Ireland CAT Calculator 2026 — Group A/B/C Thresholds
Calculate Capital Acquisitions Tax (CAT) on Irish gifts and inheritances for 2026. CAT applies at 33% on the excess above the relevant lifetime threshold for your relationship group: €400,000 Group A (parent-to-child), €40,000 Group B (other close relatives), €20,000 Group C (everyone else). Tool tracks lifetime aggregation.
| CAT Calculation | |
| Current Receipt | — |
| Less: Business / Agricultural Relief | — |
| Less: Annual Small Gift Exemption (€3,000) | — |
| Taxable Benefit | — |
| Plus: Prior Receipts in Same Group | — |
| Aggregate Taxable Total | — |
| Group Threshold | — |
| Excess Above Threshold | — |
| CAT Rate | 33% |
| CAT Liability | — |
What is Capital Acquisitions Tax (CAT) in Ireland?
Capital Acquisitions Tax (CAT) is the Irish tax payable on gifts and inheritances received by an individual. CAT applies at a flat 33% rate on the value above the relevant tax-free threshold, which depends on the beneficiary's relationship to the disponer (the person giving or whose estate is being inherited). The three threshold categories — Group A, B, and C — are aggregated over the entire lifetime of the beneficiary back to 5 December 1991, so each gift or inheritance counts against the cumulative threshold (source: revenue.ie).
The 2026 thresholds are €400,000 for Group A (parent-to-child, including foster and step-relationships), €40,000 for Group B (siblings, nieces, nephews, grandparents, grandchildren, and parents inheriting from children), and €20,000 for Group C (everyone else including cousins, friends, and unrelated beneficiaries). The Group A threshold was raised from €335,000 to €400,000 in Budget 2025 (effective October 2024). The Group B and C thresholds were also increased in Budget 2025 from €32,500 and €16,250 respectively.
How Lifetime Aggregation Works
CAT is one of the most aggressive lifetime-aggregated taxes in any developed economy. Every gift or inheritance you receive from anyone in the same group is added to all prior receipts in that group going back to December 1991 — over 34 years of cumulative history. Once your aggregate crosses the threshold, every subsequent euro is taxed at 33%. For example, if you received €200,000 from your father in 2010 and €250,000 from your mother in 2026, the cumulative total of €450,000 exceeds the €400,000 Group A threshold by €50,000 — generating a €16,500 CAT bill on the 2026 inheritance.
The small-gift exemption allows €3,000 per year from each disponer with no CAT impact. This is a permanent exemption — annual gifts of €3,000 do not count against your lifetime aggregate threshold. Parents wishing to transfer wealth efficiently to children typically use this annual exemption combined with Section 86 dwelling-house exemption to maximise tax-free transfers over time.
Key Reliefs and Exemptions
Business Property Relief (BPR) reduces the taxable value of qualifying business property by 90%, dramatically lowering CAT on family business succession. The relief requires the disponer to have owned the business for at least 5 years (or 2 years for inheritance), and the recipient must continue to operate the business for 6 years. Agricultural Relief similarly reduces agricultural property by 90% if the recipient meets the "farmer test" (80% of total wealth being farm assets) and continues farming for 6 years.
The Dwelling House Exemption (Section 86 CATCA 2003) exempts the value of a dwelling house entirely from CAT if the recipient lived in the property as their main residence for 3 years before the disponer's death AND continues to live there for 6 years afterward, AND does not own any other dwelling at the date of inheritance. This is the most valuable single exemption for adult children inheriting the family home. See our Ireland inheritance tax calculator for the broader inheritance planning.
2026 Filing and Payment Rules
CAT is self-assessed and must be paid by 31 October following the year in which the valuation date falls. For inheritances, the valuation date is typically the date the personal representative becomes entitled to retain the asset for the beneficiary. For gifts, the valuation date is the date of the gift. The CAT return is filed using Form IT38, accessible through Revenue's MyAccount or ROS. Beneficiaries below the threshold who have received gifts or inheritances in excess of 80% of the threshold must also file a return, even though no tax is due.
Late payment incurs interest at approximately 0.0219% per day (about 8% per year), and Revenue can pursue tax debt for up to 10 years from the due date. Disputes are resolved through Revenue audit or appeals to the Tax Appeals Commission. See our Ireland stamp duty calculator and income tax calculator for overall Irish tax planning. Last updated April 2026. Sources: revenue.ie, Capital Acquisitions Tax Consolidation Act 2003, Budget 2025 measures.