Inheritance Tax
Calculator Ireland

A child can receive up to €400,000 from a parent completely free of CAT — but this is a lifetime cumulative limit, not a per-inheritance allowance. If a child previously received a gift of €150,000 from a parent, only €250,000 of the threshold remains available for future inheritances from either parent. The €400,000 Group A threshold also encompasses gifts and inheritances from any person in the Group A category since 5 December 1991.

Yes — and the rules are significantly less generous than for married couples. Unmarried partners are Group C beneficiaries regardless of the length of the relationship, meaning only €20,000 can be inherited tax-free over a lifetime. A long-term partner inheriting a home or significant savings faces CAT at 33% on anything above €20,000. This is one of the most common sources of unexpected tax bills in Ireland — only legal marriage or civil partnership confers the full spouse exemption.

Capital Acquisitions Tax is charged at a flat rate of 33% on the taxable value of any gift or inheritance above your relevant threshold. There is no tapering — once your threshold is used up, the full 33% applies to every euro of excess. The current thresholds are €400,000 (Group A), €40,000 (Group B) and €20,000 (Group C), with CAT at 33%. Always verify current rates with Revenue as thresholds can change with each Budget.

Potentially, yes — but the Dwelling House Exemption can remove it from CAT entirely if three conditions are met: the beneficiary lived in the home as their principal private residence for at least 3 years before the inheritance; they do not own any other residential property at the date of inheritance; and they remain in the property as their principal residence for at least 6 years after. If the exemption doesn't apply, the home's value is included in the estate and counts toward the Group threshold like any other asset.

You must file a Form IT38 CAT return by 31 October. The correct deadline depends on the valuation date: if the valuation date falls between 1 January and 31 August, the return and payment are due by 31 October of that same year; if the valuation date falls between 1 September and 31 December, they are due by 31 October of the following year. The return must be filed even if no CAT is payable, as long as the total taxable value of all benefits in the same group exceeds 80% of the relevant threshold. Filing through ROS may give an extended deadline. CAT obligations run from the valuation date, not the date of death.

Yes — the Annual Small Gift Exemption allows each person to receive up to €3,000 per year from any individual free of CAT, entirely outside the Group thresholds. Parents can give €3,000 each to each child annually — €6,000 per child per year from both parents. Over many years this can transfer significant wealth tax-free. However, larger gifts still use up the relevant Group threshold, so early gifting of amounts above €3,000 simply brings forward the lifetime limit calculation rather than avoiding tax entirely.