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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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A tax on gifts and inheritances, subject to thresholds and group rules.
CAT applies to gifts and inheritances above relevant thresholds. The applicable threshold depends on the relationship group between the disponer and the beneficiary and other statutory rules.
This definition is for informational purposes only and does not constitute tax, legal, or financial advice. Rules may change and outcomes depend on your circumstances.