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This tool provides estimates based on the Finance Act 2025, covering Revenue.ie 2026 Tax Bands and Social Welfare (PRSI) rules. These results are intended for informational purposes only and should not be considered official.
Individual tax liabilities are subject to complex variables including but not limited to: Benefit-in-Kind (BIK), specific pension structures, medical insurance reliefs, and professional expenses.This calculation does not constitute professional tax, legal, or financial advice.Before making any financial decisions, please verify all figures with a qualified Irish tax accountant or via the official Revenue Online Service (ROS).
Professional Irish Financial Analysis • 2026
Generated On
28 March 2026
Note: This report is an estimate based on current Irish Revenue tax bands and provided inputs. For official tax advice, please consult a qualified professional or visit Revenue.ie.
Calculate tax on gifts and inheritances in Ireland. Based on 2026 tax thresholds and the 33% standard rate.
Total gifts received from the same group since 5 Dec 1991.
You keep €467,990 after paying€32,010 to Revenue. The first €400,000 in this group is tax-free.
Aggregation: CAT is cumulative. All gifts/inheritances from the same group since 1991 count towards your limit.
CAT is a tax on gifts and inheritances. You may be liable if the total value of all gifts and inheritances you have received in a specific group exceeds a certain threshold.
The threshold depends on your relationship to the person giving the gift (the "disposer").
Understanding the Capital Acquisitions Tax framework in Ireland (2026 Rules).
The Aggregation Rule
Threshold Categories (2026)
Valuation Dates
Tax-efficient ways to manage inheritance and gifts in Ireland.
The Annual Small Gift Exemption
Business & Agricultural Relief
Section 72 Insurance Strategy