Determine Capital Acquisitions Tax liability using the Group A, B and C lifetime thresholds.
Données vérifiées · July 2026
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Calculates Capital Acquisitions Tax (CAT) on a gift or inheritance, using the lifetime group threshold that applies to your relationship with the disponer (Group A: children; Group B: other relatives; Group C: strangers in blood).
Enter the value of the gift or inheritance.
Select the relevant group threshold.
Enter any prior gifts/inheritances already used against the same group threshold since 5 December 1991.
Read the taxable amount and the CAT due at 33%.
Last data update
July 14, 2026
Sources and references
Capital Acquisitions Tax Consolidation Act 2003 ; Revenue CAT thresholds.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.