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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 and file?
  6. What charges are there for late filing?
  7. Adverse possession
  8. Powers of revocation

What do you not pay CAT on?

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

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: 08 March 2023 Print this page

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