Inheritance tax in Ireland, what you can receive before you pay
Ireland does not have a tax called inheritance tax. It has capital acquisitions tax, which applies to gifts and inheritances alike, at 33% above a lifetime threshold that depends on your relationship to the giver. This page explains the thresholds, the exemptions and the deadlines.
Work out the tax on a gift or inheritance
How much tax on a gift or inheritance?
Capital acquisitions tax is charged at 33% on the value above your lifetime threshold for your group. Enter the value and anything you have already received from the same group to see the tax before reliefs.
Before reliefs and exemptions, and using the thresholds published for 2026. Check for any change announced in Budget 2027. Gifts and inheritances between spouses are exempt.
Five figures that decide the tax
Find the filing deadline
When is the return due?
The valuation date is the date you take the gift or inheritance. It decides the deadline for filing the return and paying any tax.
What can reduce or remove the tax
Spouses and civil partners
Gifts and inheritances between spouses or civil partners are exempt from CAT.
- Fully exempt between spouses
- Applies on death and on gifts
- Does not extend to other relatives
The dwelling house exemption
A home can pass free of CAT if strict conditions are met, such as the beneficiary having lived in it and having no other home.
- Conditions about residence and ownership
- The home may need to be kept for a period
- Take advice before you rely on it
Business relief
A business or shares in a business can be relieved by a large percentage of their value if the conditions are met.
- The relief is a percentage reduction in value
- Conditions on the business and ownership
- Planned early, it can save a great deal
Agricultural relief
Farmland passing to a qualifying farmer can be relieved by a large percentage of its value.
- The beneficiary must qualify as a farmer
- Conditions on how the land is used
- Claw-back if the conditions stop being met
Three typical cases
A child inherits the family home
The home is worth more than the Group A threshold.
A niece receives a gift of €60,000
Group B threshold is €40,000.
A parent gifts €3,000 every year
The same giver, each calendar year.
What to gather for a CAT return
Three inheritance tax myths
Questions about inheritance tax in Ireland
Short, plain answers to what people ask us most.
Is there inheritance tax in Ireland?
Not by that name. Capital acquisitions tax applies to gifts and inheritances, and is paid by the person who receives them.
What is the CAT rate?
33% on the value above your lifetime threshold.
What are the thresholds?
€400,000 for Group A (child), €40,000 for Group B (parents, siblings, nieces, nephews and grandchildren) and €20,000 for Group C (everyone else), as published for 2026.
Are the thresholds lifetime or yearly?
Lifetime. Gifts and inheritances you have received in the same group count together.
What is the small gift exemption?
The first €3,000 of gifts from any one person in a calendar year is free of CAT.
Is a gift to my spouse taxable?
No. Gifts and inheritances between spouses and civil partners are exempt.
When is the return due?
31 October after the period in which the valuation date falls. A valuation date from 1 January to 31 August is due on 31 October that year. One from 1 September to 31 December is due on 31 October the following year.
Can you file my CAT return?
Yes. We value the assets, check the reliefs and file the return.
Related guides
Income tax returns (Form 11)
Filing and paying through ROS, with the right deadline.
TAXTax consultant in Dublin
Advice on structure, reliefs and compliance.
CROSS-BORDERUK tax and compliance
Irish and UK tax for people and businesses with both.
ACCOUNTANCYAccounting services in Dublin
Bookkeeping, VAT, payroll and year-end accounts for Irish companies.
Receiving or planning a gift or inheritance?
Tell us who is giving, what they are giving and when. We will tell you what is taxable and what can be relieved.
- The giver and your relationship
- What is being given and its value
- The valuation date
- Any earlier gifts from the same group
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625