Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

What do you not pay CAT on?

You do not pay CAT on a gift or an inheritance if:

  • you receive it from your spouse or civil partner
  • or
  • its value, when aggregated with previous gifts or inheritances received within the same group since 5 December 1991, is below the relevant group threshold amount.

You do not pay CAT on a gift with a value of €3,000 or less from any one person in any one calendar year.

Next: How do you calculate CAT?

Published: 25 August 2026 Print this page

Back to homepage Back to top