Irish money
Gift and inheritance tax calculator
Group threshold, the small gift exemption, and tax at 33%.
Last updated: October 2026
How to use it
- Choose the group from the relationship to the person who made the gift or left the inheritance.
- Enter the market value, and say whether it is a gift. A gift can use the €3,000 small gift exemption. An inheritance cannot.
- Enter taxable benefits already taken in the same group since 5 December 1991. Read the tax at 33% and whether the 80% return test is met.
How it's calculated
The threshold is the one in force on the date of the benefit. From 7 October 2026, Group A is €420,000.00, Group B is €44,000.00 and Group C is €22,000.00. From 2 October 2024 to 6 October 2026 the thresholds were €400,000.00, €40,000.00 and €20,000.00. Tax is 33% of the amount by which this benefit’s taxable value exceeds the threshold still unused.
On a gift, the first €3,000.00 from that person in the calendar year is ignored, including for aggregation. Earlier taxable benefits in the same group, from 5 December 1991, use up the threshold before this benefit. A return is flagged when the aggregated taxable value is more than 80% of the threshold. Dwelling-house, agricultural and business reliefs are not applied. The conditions are on Revenue’s exemption and relief pages.
Worked examples
Revenue’s example: a parent dies on 7 October 2026 and leaves a property worth €900,000 equally to two children. Each inheritance is €450,000. With no earlier Group A benefits, the unused threshold is €420,000.00. The taxable excess is €30,000.00 and the tax at 33% is €9,900.00. There is no small gift exemption, because this is an inheritance.
A parent gives a child €100,000 and the child has taken nothing else in Group A. The small gift exemption is €3,000.00, so the taxable value is €97,000.00. That is inside the €420,000.00 Group A threshold, so the tax is €0.00. The €97,000.00 still counts towards later benefits in the group.
Revenue’s later example: earlier Group B benefits of €34,000, then a gift of €8,000 on 7 October 2026. After the small gift exemption the taxable value is €5,000.00. The Group B threshold is €44,000.00, so €10,000.00 is still unused and the tax is €0.00.
Sources
Revenue: CAT group thresholds, Revenue: small gift exemption. The 33% rate is the rate in Revenue’s worked examples for benefits taken since 6 December 2012.
I check these figures after each Budget or Finance Act and when a rate changes. The calculation runs in this browser. Nothing you type is stored or uploaded. Corrections: [email protected].
Questions
Which threshold applies?
The threshold on the date of the gift, or on the date of death for an inheritance. This page offers the thresholds from 7 October 2026 and the set that applied from 2 October 2024 to 6 October 2026.
Do I add gifts from different people?
You add taxable benefits in the same group since 5 December 1991, even when they came from different people. The €3,000 small gift exemption is per person, per calendar year, and those exempt euros are not aggregated.
When is a CAT return needed?
Revenue’s small-gift page says a return is required when the taxable value, including earlier benefits in the same group, exceeds 80% of the threshold. This page applies that test. A return can also be required when you claim a relief. The reliefs themselves are not calculated here.
Does this apply dwelling-house or agricultural relief?
No. Those reliefs have conditions on Revenue’s pages. Enter the value after any relief you have already worked out, or leave the relief off and treat this figure as before relief.
Are my figures stored?
No. The group, the value and the earlier benefits stay in this browser. Nothing is uploaded.