Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

How and when do you pay and file?

You can file your return online through:

In some circumstances you may be able to file your return on paper through a Form IT38S. For more information on filing your return please see Completing your gift or Inheritance Tax return (IT38).

If the valuation date falls between 1 January and 31 August, you must pay and file by 31 October of that year. If it falls between 1 September and 31 December, you must pay and file 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: 25 August 2026 Print this page

Back to homepage Back to top