Credits you can claim against Capital Acquisitions Tax (CAT)

Credit for double taxation

An event may happen that gives rise to a charge to CAT in Ireland and a similar tax in another country. Where countries have different taxation rules, the same gift or inheritance may become subject to tax in more than one country. Taxation can be based on residence, nationality, domicile, or the physical location of property.

Ireland will grant relief for foreign tax paid on foreign property, subject to certain conditions. Ireland has two treaties for CAT purposes, one with the United Kingdom (UK) and one with the United States of America (USA). These treaties provide for relief from double taxation. You can find further information on these treaties and how to claim the relief on pages 4 and 5 in this section.

For countries where there is no double taxation treaty in force, unilateral relief is available. You can find further information and how to claim this relief on page 6 in this section.

Next: Double Taxation Relief (UK)