Ireland inheritance tax calculator

Irish inheritance tax — Capital Acquisitions Tax (CAT) — is charged on the person receiving, at 33% above a lifetime threshold set by their relationship to the giver. This is how the groups, the rate and the key exemptions work in 2026.

Reflects 2026 Irish (Revenue) rules · CAT group thresholds are lifetime · an estimate, not advice.

CAT is charged on the recipient, by relationship

Ireland taxes the beneficiary, not the estate. Each person has a lifetime tax-free threshold that depends on their relationship to the disponer, aggregating gifts and inheritances taken within the same group since 1991. Everything above the threshold is taxed at a flat 33%.

The 2026 group thresholds

• Group A — €400,000: a child of the disponer (and certain minor grandchildren / foster children).
• Group B — €40,000: a sibling, niece/nephew, grandchild, grandparent or other lineal ancestor.
• Group C — €20,000: anyone else — in-laws, cohabitants and unrelated beneficiaries.
• Rate above the threshold: 33%.

The exemptions that matter

• Spouse/civil-partner exemption: transfers between spouses and civil partners are fully exempt from CAT.
• Small-gift exemption: €3,000 per disponer per year is ignored — a simple, repeatable way to reduce a future CAT bill.
• Dwelling-house exemption: an inherited home can be exempt where the beneficiary has lived there and meets the ownership/occupation conditions.
• Business and Agricultural Relief can cut the taxable value of qualifying business or farm assets by up to 90% under strict conditions — HeirCalc flags it rather than assuming it applies.

The traps that catch Irish beneficiaries

• Thresholds are lifetime and cumulative. Earlier gifts in the same group eat into the threshold, so a later inheritance can be taxed sooner than expected.
• Group B is small. Leaving assets to a sibling, niece or nephew exposes them at 33% above just €40,000.
• Pay & file timing. CAT is due by 31 October for valuation dates up to 31 August — a short window that surprises people.

See your own numbers

HeirCalc applies the correct group threshold, the 33% rate and the relevant exemptions to your exact inheritance — and shows the statutory reason behind every figure. It runs entirely in your browser; nothing is saved or sent anywhere.

This guide is general information for 2026, not legal, tax, or financial advice. The outcome turns on precise facts — residence, domicile, the exact assets, reliefs and elections available, and how title is held — that can change the result. Confirm your situation with a qualified professional. HeirCalc is an estimator by Krometis Analytics.