irish inheritance tax calculator

How this Irish inheritance tax calculator works

If you inherit money, property, or assets in Ireland, you may owe Capital Acquisitions Tax (CAT). The amount depends mainly on three things:

• The taxable value of what you receive.
• Your available lifetime group threshold (A, B, or C).
• The CAT rate (commonly 33%).

This calculator follows a practical approach used by many people when planning:

• Start with the gross value of the inheritance or gift.
• Subtract allowable deductions and exemptions.
• Apply any relief percentage (for example, business or agricultural relief).
• Reduce by any threshold remaining after prior benefits.
• Apply the CAT rate to the taxable portion now.

Irish CAT thresholds (groups A, B, and C)

Your threshold depends on your relationship to the disponer (the person giving or leaving the asset). Typical threshold structure:

• Group A: Usually applies to child-parent inheritances.
• Group B: Usually applies to close relatives (for example siblings, nieces, nephews, grandchildren in certain cases).
• Group C: Applies in most other relationship cases.

The calculator auto-fills common default thresholds (A: €400,000, B: €40,000, C: €20,000), but you can edit these manually if legislation changes or if your case has specific treatment.

Step-by-step: using the calculator properly

1) Select your threshold group

Choose Group A, B, or C first. This sets your starting threshold. If you are unsure which group applies, check Revenue guidance or get tax advice before relying on the estimate.

2) Enter current benefit value

Add the market value of the inheritance or gift at valuation date. Use realistic values for shares, property, and business assets.

3) Add deductions and exemptions

Include eligible deductions (for example, liabilities attaching to the benefit, funeral expenses in qualifying contexts) and any other relevant exemption amount that reduces taxable value.

4) Apply relief, if relevant

If business relief or agricultural relief is available, the taxable value may be significantly reduced. A common relief level is 90%, but only if all conditions are met.

5) Enter prior benefits

This is crucial. CAT thresholds are cumulative since 5 December 1991. Prior taxable gifts/inheritances from relevant disponer classes can reduce your remaining threshold dramatically.

6) Review your estimated CAT

You will get:

• Taxable value of this benefit after deductions/reliefs
• Threshold remaining before this event
• Amount taxed now
• Estimated CAT due now

Worked examples

Example A: Child inherits cash from parent

Suppose a child receives €550,000 and has no deductions or reliefs. Prior Group A taxable benefits are €100,000. With a €400,000 Group A threshold:

• Threshold remaining: €300,000
• Taxable now: €250,000
• CAT at 33%: €82,500

Example B: Niece receives qualifying business assets

Suppose a niece receives business assets worth €500,000 and qualifies for 90% business relief. Prior Group B benefits are €10,000, and Group B threshold is €40,000:

• Taxable value after 90% relief: €50,000
• Threshold remaining: €30,000
• Taxable now: €20,000
• CAT at 33%: €6,600

This shows why relief eligibility can materially change outcomes.

Common points people miss

• Spouse/civil partner exemption: Transfers between spouses/civil partners are generally exempt from CAT.
• Small gift exemption: Up to €3,000 per disponer per year may be exempt for gifts.
• Prior benefits matter: Even old gifts can reduce threshold availability.
• Relief conditions are strict: Failing conditions can remove relief and increase tax.
• Valuation date and paperwork: Timing and documentation affect compliance and potential penalties.

Tax planning ideas (legal and practical)

Use annual exemptions regularly

Small annual gifting strategies can reduce future CAT exposure over time when done consistently.

Plan early for business or farm succession

If business relief or agricultural relief may apply, structure and ownership timelines matter. Waiting too long can create avoidable tax pressure.

Keep a clear gift/inheritance ledger

Track prior benefits by date, value, disponer, and group. This prevents threshold miscalculations later.

Stress-test with different scenarios

Try different values and relief assumptions in the calculator to understand “best case” and “worst case” outcomes before making decisions.

Frequently asked questions

Is this only an inheritance tax calculator?

No. It estimates CAT for both gifts and inheritances, which is how the Irish system is structured.

Can I rely on this for filing?

Use it for planning, not filing. Official filing should be based on Revenue rules, actual valuations, and professional advice where needed.

What CAT rate should I use?

The calculator defaults to 33%, but you can edit the rate field if tax law changes.

Do I include all previous gifts?

Include prior taxable benefits relevant to the threshold calculation. If uncertain, consult Revenue guidance or a tax advisor.

Final thoughts

An Irish inheritance tax calculator is most useful when it helps you ask better questions early: Which threshold applies? How much threshold is left? Do reliefs really qualify? This page gives you a fast estimate engine and a practical framework for planning. For significant estates, always follow up with professional advice so your CAT position is accurate, documented, and compliant.