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Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

How and when do you pay and file?

You can file your return online through:

or

You can also file your return on paper through a Form IT38S.

If the valuation date falls between 1 January and 31 August, you must pay by 31 October of that year. If it falls between 1 September and 31 December, you must pay by 31 October of the following year.

You can pay your CAT online, with a debit or credit card, or by Electronic Funds Transfer.

Next: What charges are there for late filing?

Published: 31 March 2025 Print this page

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