Capital Acquisitions Tax Rates

Tax Rates applicable for Capital Acquisitions Tax

Benefits taken on or after 7 December 2011

Threshold amount 		Nil 
Balance 			30%

Benefits taken between 8 April 2009 and 6 December 2011

Threshold amount 		Nil 
Balance 			25%

 

NOTE: There is no reduction of charge in relation to gifts

Benefits taken between 20 November 2008 and 7 April 2009 inclusive

Threshold amount 		Nil 
Balance 			22%

 

NOTE: There is no reduction of charge in relation to gifts

Benefits taken on or after 1 December 1999 to 19 November 2008 inclusive

Threshold amount 		Nil 
Balance 			20%

 

NOTE: There is no reduction of charge in relation to gifts

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Benefit taken between 11th April 1994 and 30th November 1999

Rate:

Threshold amount 		Nil 
Next €12,697   			20% 
(£10,000)
Next €38,092  			30%
(£30,000)
Balance 			40%

NOTE: Gift tax is charged at 75% of the above rates

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Benefit taken between 30 January 1991 and 10th April 1994 (inclusive)

Rate:

Threshold amount 		Nil 
Next €12,697   			20%
(£10,000) 
Next €50,790  			30% 
(£40,000)
Next €63,487  			35%
(£50,000) 
The Balance 			40%

NOTE: Gift tax is charged at 75% of the above rates

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Benefit taken between 26th March 1984 and 29th January 1991 (inclusive)

Rate:

Threshold amount 		Nil 
Next €12,697   			20%
(£10,000) 
Next €50,790  			30%
(£40,000) 
Next €63,487  			35%
(£50,000) 
Next €63,487  		  	40%
(£50,000) 
Next €63,487  			45%
(£50,000) 
The Balance 			55%

NOTE: Gift tax is charged at 75% of the above rates

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Pre 1984 Capital Acquisitions Tax Rates and Thresholds

Table I - Applicable where the beneficiary is the spouse, child, or minor child of a deceased child, of the disponer and the taxable benefit is taken before 26th March 1984

Pre 1984 Capital Acquisitions Tax Rates and Thresholds
Threshold amount Tax Rate
Threshold amount Nil
Next €63,487 25%
Next €63,487 30%
Next €63,487 35%
Next €63,487 40%
Next €63,487 45%
Excess 50%

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Table II - Applicable where the beneficiary is a lineal ancestor or a lineal descendant (other than a child, or a minor child of a deceased child) of the disponer and

(a) the taxable benefit is taken on or before 31st March 1978

The taxable benefit is taken on or before 31st March 1978
Threshold amount Tax Rate
First €19,046 Nil
Next €3,809 5%
Next €6,348 7%
Next €12,697 10%
Next €12,697 13%
Next €12,697 16%
Next €12,697 19%
Next €12,697 22%
Next €19,046 25%
Next €19,046 28%
Next €19,046 31%
Next €19,046 34%
Next €19,046 37%
Next €19,046 40%
Next €19,046 43%
Next €19,046 46%
Next €19,046 49%
Excess 50%

(b) the taxable benefit is taken on or after the 1st April 1978 and before 26th March 1984

The taxable benefit is taken on or after the 1st April 1978 and before 26th March 1984
Threshold amount Tax Rate
First €38,092 Nil
Next €3,809 5%
Next €6,348 7%
Next €12,697 10%
Next €12,697 13%
Next €12,697 16%
Next €12,697 19%
Next €12,697 22%
Next €19,046 25%
Next €19,046 28%
Next €19,046 31%
Next €19,046 34%
Next €19,046 37%
Next €19,046 40%
Next €19,046 43%
Next €19,046 46%
Next €19,046 49%
Excess 50%

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Table III- Applicable where the beneficiary is a brother or a sister, or a child of a brother or of a sister of the disponer, and

(a) the taxable benefit is taken on or before 31st March 1978

The taxable benefit is taken on or before 31st March 1978
Threshold amount Tax Rate
First €12,697 Nil
Next €3,809 10%
Next €6,348 12%
Next €12,697 15%
Next €12,697 19%
Next €12,697 23%
Next €12,697 27%
Next €12,697 31%
Next €19,046 35%
Next €19,046 40%
Next €19,046 45%
Excess 50%

(b) the taxable benefit is taken on or after 1st April 1978 and before 26th March 1984

First €25,394 		Nil

 

Tax rates as above (III (a))

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Table IV - Applicable where the beneficiary does not stand to the disponer in a relationship referred to in Table 1, 11, or 111 above, and

(a) the taxable benefit is taken on or before 31st March 1978

The taxable benefit is taken on or before 31st March 1978
Threshold amount Tax Rate
First €6,348 Nil
Next €3,809 20%
Next €6,348 22%
Next €12,697 25%
Next €12,697 30%
Next €12,697 35%
Next €12,697 40%
Next €12,697 45%
Next €19,046 50%
Next €19,046 55%
Excess 60%

(b) the taxable benefit is taken on or after 1 April 1978 and before 26 March 1984

First €12,697 		Nil

 

Rates then apply as above at (a) above.

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