Inheritance Tax Calculator Ireland 2026
Inherited or been gifted money, property or shares? Work out what you owe in Capital Acquisitions Tax — including your lifetime group threshold and anything you have already received.
Who is it from?
Your relationship to the person giving or leaving the benefit decides which tax-free threshold applies.
One exception worth knowing: a parent inheriting an absolute interest on the death of their own child gets the Group A threshold rather than Group B, and is exempt entirely where the child had earlier received a non-exempt gift or inheritance from that parent.
This is a gift (the person is still alive)
Gifts qualify for the €3,000 annual Small Gift Exemption from each person. Inheritances — received on a death — do not.
The Numbers
Market value at the valuation date
Debts, funeral costs and legal fees payable out of it
Everything you have already received from this group since 5 December 1991
How Is Inheritance Tax Calculated in Ireland?
Ireland does not have a separate “inheritance tax” — gifts and inheritances are both charged under Capital Acquisitions Tax (CAT). The tax falls on the person receiving the benefit, not on the estate.
The rate is 33% on everything above your tax-free threshold. Which threshold you get depends on your relationship to the person the benefit came from, and it applies across your whole lifetime — not per gift and not per year.
| Group | Threshold | Who it covers |
|---|---|---|
| Group A | €400,000 | Child of the person giving or leaving it |
| Group B | €40,000 | Sibling, niece, nephew, grandchild, grandparent |
| Group C | €20,000 | Everyone else — cousins, friends, unmarried partners |
| Spouse / civil partner | Exempt | No CAT at all, regardless of amount |
Disclaimer: This calculator provides estimates for guidance only and does not account for Dwelling House Exemption, agricultural relief or business relief. Figures are based on Revenue.ie guidelines current for 2026. Always consult a qualified tax advisor for your specific situation.
Want the detail behind these thresholds, exemptions and reliefs?
Read the full inheritance tax guide →Selling an inherited asset later? Work out the CGT on the disposal.