Exemption for charities

If you receive a gift or inheritance for public or charitable purposes, you are exempt from Capital Acquisitions Tax (CAT). This is subject to the condition that Revenue is satisfied that the gift or inheritance:

  • has been applied for these purposes in accordance with the law of the State
  • or
  • will be applied for these purposes in accordance with the law of the State.

The charitable or public purposes may be either inside or outside the State.

Published: 24 July 2026 Print this page

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