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Professional Irish Financial Analysis • 2026
Generated On
22 July 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.
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Calculate Capital Acquisitions Tax on gifts and inheritances — with group thresholds, agricultural/business relief, dwelling house exemption, and multi-year succession planning.
Calculate Irish Capital Acquisitions Tax (CAT) on gifts and inheritances. Supports group thresholds (€400k/€40k/€20k), agricultural relief, business property relief, dwelling house exemption, and multi-year succession planning.
Enter the gift or inheritance amount, select the relationship group (A/B/C), and apply any available reliefs including agricultural relief (90% reduction for qualifying farmers), business property relief, and the dwelling house exemption. The tool calculates your CAT liability, remaining threshold, and effective tax rate.
Results are estimates based on Budget 2026 rules. Actual CAT liability depends on your specific circumstances, valuation dates, and Revenue practice. Always consult a qualified tax advisor for significant gift or inheritance planning.
| Benefit amount | €100,000 |
| Small gift exemption applied | €3,000 |
| Previous benefits (same group) | €0 |
| Group threshold | €400,000 |
| Threshold remaining before this benefit | €400,000 |
| Taxable portion (this benefit) | €0 |
| Estimated CAT due | €0 |
| Net benefit after CAT | €100,000 |
This calculator provides an estimate based on Budget 2026 rules. Actual CAT liability may vary based on your specific circumstances, including the exact valuation date, the application of reliefs, and Revenue practice.
Agricultural relief (90%) requires qualifying farmer status. Business property relief requires a 2+ year holding period. Dwelling house exemption requires 6+ years of occupancy as your principal private residence.
Thresholds have been frozen since Budget 2019. Always consult a qualified tax advisor for significant gift or inheritance planning.