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

CAT thresholds

You do not have to pay tax on a gift or inheritance if its value is below a particular group threshold. The threshold you use depends on your relationship to the person who gave you the gift or inheritance. You must pay tax on any remaining value above that threshold.

There are three group thresholds that apply from November 2011:

Group A

A son or daughter of the person giving the gift or inheritance (the disponer). Including certain foster children or a minor child of a deceased child of the disponer. Parents also fall within this threshold where they take an absolute inheritance from a child.

Group B

A parent (in respect of a gift or a limited interest), brother, sister, niece, nephew, grandparent, grandchild, lineal ancestor or a lineal descendant of the disponer.

Group C

People with a relationship to the disponer not already covered in Groups A or B.

Note

Gifts and Inheritances taken by a Spouse or Civil Partner are exempt from Capital Acquisitions Tax.

CAT thresholds for inheritances or gifts
 Group AGroup BGroup C
On or after 9 October 2019 €335,000 €32,500 €16,250
10 October 2018 - 08 October 2019 €320,000 €32,500 €16,250
12 October 2016 - 09 October 2018 €310,000 €32,500 €16,250
14 October 2015 - 11 October 2016 €280,000 €30,150 €15,075
06 December 2012 - 13 October 2015 €225,000 €30,150 €15,075
07 December 2011 - 05 December 2012 €250,000 €33,500 €16,750

Next: Historical CAT thresholds