Inheritance tax in Ireland, what you can receive before you pay
Inheritance and gift tax, officially capital acquisitions tax, falls on the person who receives the money or property. How much you can receive tax-free depends on how you are related to the person giving. Budget 2027 raised all three limits.
Estimate your inheritance or gift tax
How much CAT could you owe?
Pick your group, then enter what you are receiving and what you have already received in that group. It uses the thresholds for gifts and inheritances from 7 October 2026.
A guide only. Exemptions and reliefs, such as the small gift exemption or dwelling house relief, are not included.
Four things to know first
33% on the excess
Only the amount above your group threshold is taxed, at 33%.
Unchanged in Budget 2027A lifetime limit
Everything you have received in a group since 5 December 1991 counts together.
Not reset yearlySpouses are exempt
Gifts and inheritances between spouses and civil partners are free of CAT.
No limit7 October 2026
The higher thresholds apply to gifts and inheritances received from this date.
Budget 2027Ways the bill can be reduced
- Up to €3,000 a year from any one giver
- Does not count towards your threshold
- Each giver has their own €3,000
- Can exempt a home you inherit or are given
- Broadly, it must have been your only home for three years before
- You must keep it as your home afterwards
- Can reduce the value of qualifying business assets by 90%
- Conditions apply to the asset and the holding period
- Can reduce the value of agricultural property by 90%
- The receiver must meet the farmer test
What happens after you receive a gift or inheritance
Four ideas worth discussing
Regular gifts of up to €3,000 a year from one person are outside the tax and do not eat into your threshold.
Simple and ongoingA life policy written for the purpose can pay a CAT bill, so that a home or business does not need to be sold.
Section 72 policyGifts and inheritances use up the same threshold, so who receives what, and when, can change the final bill.
Lifetime aggregationIf the giver hands over shares or property, they may face CGT too. A credit against CAT is generally available.
Check both taxesThree inheritance tax myths
Questions about Irish inheritance tax
Short, plain answers to what people ask us most.
Who pays inheritance tax in Ireland?
The person who receives the gift or inheritance pays it, not the person giving it. The tax is officially called capital acquisitions tax (CAT).
What are the tax-free thresholds now?
For gifts and inheritances received on or after 7 October 2026: Group A (child from a parent) €420,000, Group B €44,000 and Group C €22,000. Anything above your threshold is taxed at 33%.
Do the thresholds reset each year?
No. They are lifetime limits. Everything you have received in a group since 5 December 1991 counts towards the same threshold.
Do I have to file a return if no tax is due?
You must file if the total you have received in a group is more than 80% of that group’s threshold, even if you owe nothing.
Is there tax on what my spouse leaves me?
No. Gifts and inheritances between spouses and civil partners are exempt from CAT.
When do I pay and file?
If the valuation date was between 1 January and 31 August, the deadline is 31 October that year. If it was between 1 September and 31 December, the deadline is 31 October the following year.
Related services
Received a gift or inheritance, or planning one?
Tell us who is giving, what is being passed on and when. We will work out the tax and any reliefs.
- Your relationship to the giver
- What is being received and its value
- Anything you have received before
- The valuation date