Home   Gains, gifts and inheritance  

Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules

  1. Overview
  2. What are group thresholds, rates and aggregation rules?
  3. Valuation date and return deadlines
  4. Current CAT thresholds (post 12 October 2016)
  5. Historic CAT thresholds
  6. Current CAT rates (post 6 December 2012)
  7. Historic CAT rates
  8. CAT aggregation rules

Historic CAT rates

Historic CAT rates for inheritance

  • Historic CAT rates for inheritance
    Historic CAT rates for inheritance
    Date of benefitThreshold amountFigures
    11/04/1994 - 30/11/1999 Nil Next €12,697 (£10,000) 20%
        Next €38,092 (£30,000) 30%
        Balance 40%
    30/01/1991 - 10/04/1994 Nil Next €12,697 (£10,000) 20%
        Next €50,790 (£40,000) 30%
        Next €63,487 (£50,000) 35%
        Balance 40%
    26/03/1984 - 29/01/1991 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%

Historic CAT rates for gifts

  • Historic CAT rates for gifts
    Historic CAT rates for gifts
    Date of benefitThreshold amountFigures
    11/04/1994 - 30/11/1999 Nil Next €9,522.75 (£7,500) 20%
        Next €28,569 (£22,500) 30%
        Balance 40%
    30/01/1991 - 10/04/1994 Nil Next €9,522.75 (£7,500) 20%
        Next €38,092.50 (£30,000) 30%
        Next €47,615.25 (£37,500) 35%
        Balance 40%
    26/03/1984 - 29/01/1991 Nil Next €9,522.75 (£7,500) 20%
        Next €38,092.50 (£30,000) 30%
        Next €47,615.25 (£37,500) 35%
        Next €47,615.25 (£37,500) 40%
        Next €47,615.25 (£37,500) 45%
        Balance 55%

Pre 1984 Historic CAT rates

  • Group A: A spouse, child or minor child of a deceased child
    Group A: Spouse, child or minor child of a deceased child
    Date of benefitThreshold amountRate
    Before 26/03/1984 Threshold amount Nil
      Next €63,487 25%
      Next €63,487 30%
      Next €63,487 35%
      Next €63,487 40%
      Next €63,487 45%
      Balance 50%
  • Group B: A parent, grandparent, great grandparent, child, grandchild or great grandchild (not covered in Group A)
    Group B: Parent, grandparent, great grandparent, child, grandchild or great grandchild (not covered in Group A)
    Date of benefitThreshold amountRate
    01/04/1978 - 26/03/1984 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%
      Balance 50%
    On or before 31/03/1978 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%
      Balance 50%
  • Group C: Brother, sister, niece or nephew
    Group C: Brother, sister, niece or nephew
    Date of benefitThreshold amountRate
    01/04/1978 - 26/03/1984 First €25,394       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%
      Balance 50%
    On or before 31/03/1978 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%
      Balance 50%
  • Group D: A relationship other than in Group A, B or C
    Group D: A relationship other than in Group A, B or C
    Date of benefitThreshold amountRate
    01/04/1978 - 26/03/1984 First €12,697 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%
      Balance 60%
    On or before 31/03/1978 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%
      Balance 60%

Next: CAT aggregation rules

Published: 17 May 2017 Print this page

Back to homepage Back to top