CAT Group Thresholds
Determine Capital Acquisitions Tax liability using the Group A, B and C lifetime thresholds.
Data verified · July 2026
Which CAT group threshold applies to my inheritance?
It depends on your relationship with the disponer: Group A (€400,000) for a child inheriting from a parent, Group B (€40,000) for other relatives, Group C (€20,000) for strangers in blood. The threshold is a lifetime allowance, not a per-gift one.
Source: Capital Acquisitions Tax Consolidation Act 2003 ; Revenue CAT thresholds. · updated 2026
Like this calculator?
Create a free account to save your calculations, access history, and export to PDF. Upgrade to Pro for all 319 calculators.
A question about this result?
Ask Solva, ActioFin's AI finance advisor — answers sourced from official texts.
5 free questions per day with a free account
Everything about CAT Group Thresholds
📋Overview+
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).
📖User guide+
How to use this calculator
- 1
Enter the value of the gift or inheritance.
- 2
Select the relevant group threshold.
- 3
Enter any prior gifts/inheritances already used against the same group threshold since 5 December 1991.
- 4
Read the taxable amount and the CAT due at 33%.
📚Glossary+
- Group A
- Applies to gifts/inheritances from a parent to a child (or certain minor grandchildren) — the highest threshold.
- Lifetime aggregation
- All gifts and inheritances received within the same group since 5 December 1991 are aggregated against the same threshold.
ℹ️Sources & updates+
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.
FAQ — CAT Group Thresholds
Which CAT group threshold applies to my inheritance?+
It depends on your relationship with the disponer: Group A (€400,000) for a child inheriting from a parent, Group B (€40,000) for other relatives, Group C (€20,000) for strangers in blood. The threshold is a lifetime allowance, not a per-gift one.
Do gifts I received years ago reduce my threshold?+
Yes — all gifts and inheritances received within the same group since 5 December 1991 are aggregated against the same lifetime threshold. That is why the calculator asks for prior amounts already used.
What rate is CAT charged at?+
33%, applied only to the taxable amount — the part of the gift or inheritance above your remaining group threshold. Anything within the available threshold passes free of CAT.