Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules

CAT rates

The standard rate of CAT for gifts and inheritances received on or after 6 December 2012 is 33%.

The rates apply from November 1999.

CAT rates for inheritance or gifts
Date of benefitThreshold amountBalance
On or after 06 December 2012 Nil 33%
07 December 2011 - 05 December 2012 Nil 30%
08 April 2009 - 06 December 2011 Nil 25%
20 November 2008 - 07 April 2009 Nil 22%
01 December 1999 - 19 November 2008 Nil 20%

Note

There is no reduction of charge in relation to gifts.

Next: Historical CAT rates