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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 either:

  • it is given to you by your spouse or civil partner
  • or
  • the total is below the relevant group threshold amount (when its value is added to previous gifts and inheritances in the same group).

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: 31 March 2025 Print this page

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