
Article
Death and Taxes: Capital Acquisitions Tax (CAT) in Ireland
Death and taxes are two certainties in life and they can sometimes go hand in hand. If you receive a gift or an inheritance, you need to be aware of Capital Acquisitions Tax (CAT).
Updated 16 Jul 2025 | Published 12 Jul 2018
By Gearoid Condon, FCA 3 min read
What Is Capital Acquisitions Tax?
- Cash
- Jewellery or a car
- House or land
- Stocks and shares
- The free use of a house for life
- An interest-free loan
How Is CAT Applied?
- If you receive a gift or inheritance from your spouse or civil partner, you are exempt from CAT.
- You do not pay CAT on a gift valued at €3,000 or less from any one person in any one year. This exemption does not apply to inheritances.
Updated CAT Thresholds for 2025
Group |
Relationship |
2025 Threshold |
Group A |
Child (including stepchild, adopted child, and certain foster children) |
€400,000 |
Group B |
Parent, grandparent, grandchild, great-grandchild, brother, sister, nephew, niece | €400,000 |
Group C |
Any relationship not included in Group A or B | €20,000 |
Exceptions
How Is CAT Calculated?
CAT Filing Requirements
- If you receive a €15,000 gift from a sister and a €12,000 inheritance from a grandparent, both fall under Group B.
- The total amount received is €27,000, and the Group B threshold is €40,000.
- Since 80% of the threshold is €32,000, you do not owe tax but must file a tax return.
CAT Payment Deadlines
- If the valuation date is between 1 January and 31 August 2025, you must file and pay by 31 October 2025.
- If the valuation date is between 1 September and 31 December 2025, you must file and pay by 31 October 2026.
How to File a CAT Return
We Can Help
Need help with Capital Acquisitions Tax (CAT)?
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Updated 16 Jul 2025 | Published 12 Jul 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.

Gearoid Condon, FCA
Gearoid is a highly experienced Chartered Accountant with 25 years of expertise in business consultancy, specialising in supporting SME business owners. Gearoid has worked with start-ups and with established businesses to improve the way they run, with particular focus on growth, efficiency, and structuring operations. Through his experience Gearoid has a strong understanding of the tax system and business regulations in Ireland.
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