Article
Guide to Capital Acquisitions Tax (CAT) in Ireland
CAT is commonly referred to as Gift Tax or Inheritance Tax. Read our guide to learn more.
Updated 6 Aug 2025 | Published 8 Aug 2018
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Capital Acquisitions Tax (CAT)
What is Capital Acquisitions Tax (CAT)? This comprehensive guide provides information on CAT.
This guide will discuss the following:
- What Is Capital AcquisitionsTax?
- Examples of Gifts or Inheritances
- How Is CAT Applied?
- Key Exemptions
- Updated CAT Thresholds for 2025
- How Is CAT Calculated?
- CAT Filing Requirements
Updated 6 Aug 2025 | Published 8 Aug 2018
This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.
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