United States · https://decisionscalc.com/tools/ireland-inheritance-tax-calculator/
Inheritance and gift tax calculator (CAT)
Capital Acquisitions Tax is charged at 33% on gifts and inheritances above your tax-free threshold, and Budget 2027 raised the thresholds for anything taken on or after 7 October 2026: €420,000 for a child, €44,000 for a brother, sister, niece, nephew or grandchild, €22,000 for everyone else.
Capital Acquisitions Tax
How it is worked out
- Find your group from your relationship to the person giving or leaving the money. It sets your lifetime tax-free threshold for everything you receive from people in that group.
- Take off earlier benefits from the same group since 5 December 1991: they use up part of the threshold.
- Gifts only: the first €3,000 from each person each calendar year is exempt.
- Tax is 33% of anything above what is left of your threshold.
Frequently asked questions
How much can I inherit tax-free in Ireland?
It depends on your relationship to the person. For gifts and inheritances taken on or after 7 October 2026 (Budget 2027): Group A (a child of the person) €420,000, Group B (brother, sister, niece, nephew, grandchild, parent receiving a gift) €44,000, Group C (everyone else) €22,000. Before that the thresholds were €400,000, €40,000 and €20,000.
What is the inheritance tax rate in Ireland?
33% on the amount above your tax-free threshold. A spouse or civil partner pays no inheritance or gift tax.
Do earlier gifts count?
Yes. Your threshold applies to everything you have received in the same group since 5 December 1991. Earlier gifts and inheritances from people in the same group use up part of it.
What is the small gift exemption?
The first €3,000 of gifts from each person in a calendar year is exempt and does not count towards your threshold. It does not apply to inheritances.
When do I pay and file?
By 31 October, for gifts and inheritances with a valuation date in the 12 months to the previous 31 August (so a valuation date from 1 September to 31 December is due on 31 October of the next year). You must file a return (IT38) if your total in the group exceeds 80% of the threshold, even if no tax is due.
Related
- Capital gains tax calculator: if you later sell what you inherit.
- Irish investment tax guide · Where should my money go?
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