Thresholds

What tax, if any, is due on a gift or inheritance?

An estimate of Irish Capital Acquisitions Tax, updating as you type.

If you are here after a death, take your time. You can change anything, and nothing you enter is saved or sent.

Who is it from?

Is it an inheritance or a gift?

Usually the date of death.

Market value, less debts and costs you have actually paid. Finding this figure

Total in this same group since 5 December 1991. Leave empty if none. What counts

€420,000

Tax-free threshold for Group A

These thresholds are in Finance (No. 2) Bill 2026, which had not been signed into law when we checked on 2 November 2026. Revenue already publishes them. They could still change.

Enter a value to see the estimate.

This is an estimate, not advice, and it leaves out most reliefs. Revenue decides what is due and when. For real decisions, take professional advice.

€420,000threshold

The three groups

AFrom a parent, mostly€420,000 BFrom a brother, sister, grandparent, aunt or uncle€44,000 CFrom anyone else, including a cousin, in-law or friend€22,000

Thresholds for benefits taken on or after 7 October 2026. A husband, wife or civil partner is exempt. See earlier thresholds.

How the sum works

  1. Find your group threshold on the date of the gift or inheritance.
  2. Add up what you have received in that group since 5 December 1991.
  3. Take that from the threshold. This is what you have left.
  4. Take what you have left from this benefit. This is the excess.
  5. Tax is 33% of the excess, for dates on or after 6 December 2012.

Common questions