Ireland Capital Acquisitions Tax (CAT) Calculator 2025
Calculate your statutory gift or inheritance tax liability under Budget 2025: reformed Group A (€400k), Group B (€40k), Group C (€20k), 33% flat CAT rate, and 90% agricultural/business reliefs.
Acquisition & Relationship Details
Aggregates with previous gifts received from donors in the same class group.
CAT Statutory Settlement Breakdown Taxes Consolidation Act 2025
Irish Capital Acquisitions Tax (CAT) Group Thresholds & Historical Limits
| Group Category | Eligible Beneficiaries | Budget 2025 Threshold | Pre-Budget 2025 Limit | Tax Rate |
|---|---|---|---|---|
| Group A | Son, Daughter, Minor Child of Deceased Child | €400,000 | €335,000 | 33.0% |
| Group B | Brother, Sister, Nephew, Niece, Grandchild, Parent | €40,000 | €32,500 | 33.0% |
| Group C | Cousins, Friends, Strangers-in-blood | €20,000 | €16,250 | 33.0% |
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Frequently Asked Questions (CAT Ireland)
What are the Irish CAT lifetime tax-free thresholds for 2025?
Under Budget 2025, Group A (child or parent in certain inheritances) is €400,000 (increased from €335,000). Group B (brother, sister, niece, nephew, grandchild) is €40,000 (increased from €32,500). Group C (any other relationship or stranger) is €20,000 (increased from €16,250).
What is the Irish Capital Acquisitions Tax (CAT) rate?
The statutory CAT rate in Ireland is 33.0% on the net taxable amount of gifts and inheritances that exceed the beneficiary's applicable lifetime group threshold.
How does the €3,000 Small Gift Exemption work?
Under Irish tax law, a beneficiary can receive up to €3,000 in gifts from any single donor in a calendar year without paying CAT or reducing their lifetime Group threshold. Two parents can jointly gift a child up to €6,000 annually tax-free.
How does Agricultural or Business Relief affect CAT liability?
Qualifying agricultural land and business assets receive a 90% statutory market value reduction, meaning only 10% of the asset's gross market value is assessed for CAT, subject to active farming or holding requirements.
When must a CAT return (Form IT38) be filed with Revenue?
Under the pay-and-file rules, for gifts or inheritances received between 1 January and 31 August, Form IT38 must be submitted and tax paid via ROS by 31 October of the same year. For acquisitions between 1 September and 31 December, filing is due by 31 October of the following year.