Guide to Capital Acquisitions Tax (CAT) in Ireland

What is Capital Acquisitions Tax (CAT)? This comprehensive guide provides information on CAT.

This guide will discuss the following:

1. What Is Capital AcquisitionsTax?
2. Examples of Gifts or Inheritances
3. How Is CAT Applied?
4. Key Exemptions
5. Updated CAT Thresholds for 2025
6. How Is CAT Calculated?
7. CAT Filing Requirements

 

Download the guide here

 

Last updated: 6th August 2025