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Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

  1. Overview
  2. What do you pay CAT on?
  3. What do you not pay CAT on?
  4. How do you calculate CAT?
  5. How and when do you pay?
  6. What charges are there for late filing?
  7. Property transferred as a gift or inheritance
  8. Do you pay other taxes on your inheritance?

How and when do you pay?

Use the IT38 Form to file your CAT return. If the valuation date falls between 1 January and 31 August, you must pay by 31 October of the same year. Otherwise you must pay by 31 October of the next year.

Next: What charges are there for late filing?

Published: 21 June 2017 Print this page

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