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

Historic CAT rates

Historic CAT rates for inheritance or gifts
Date of benefitThreshold amountFigures
11 April 1994 - 30 November 1999 Nil Next €12,697 (£10,000) 20%
    Next €38,092 (£30,000) 30%
    Balance 40%
30 January 1991 - 10 April 1994 Nil Next €12,697 (£10,000) 20%
    Next €50,790 (£40,000) 30%
    Next €63,487 (£50,000) 35%
    Balance 40%
26 March 1984 - 29 January 1991 Nil Next €12,697 (£10,000) 20%
    Next €50,790 (£40,000) 30%
    Next €63,487 (£50,000) 35%
    Next €63,487 (£50,000) 40%
    Next €63,487 (£50,000) 45%
    Balance 55%

Note

Gift tax is charged at 75% of the above rates. For example, inheritance tax on a benefit is €20,000 whereas the gift tax on a benefit is €15,000 (20,000 x 75%).

Pre-1984 historic CAT rates

Next: CAT aggregation rules