About Thresholds
Thresholds estimates Irish gift and inheritance tax, known as Capital Acquisitions Tax (CAT). It is an independent website, built to make one sum easy to follow.
Who runs it
Thresholds is run by ALGD LTD, a company registered in Northern Ireland, number NI744090. Contact: hello@inheritancetaxcalculator.ie.
It is not connected with, or endorsed by, Revenue, the Irish government or any State body.
It is an estimate
This is a calculator, not tax or legal advice. Revenue decides what is due. Filing and payment dates belong to Revenue too. For real decisions, take advice from a solicitor or tax adviser, especially if a relief or exemption might apply.
Where the figures come from
All figures and rules come from official sources. We last checked the thresholds and the Bill on 2 November 2026:
- Revenue: CAT group thresholds
- Revenue: CAT rates
- Revenue: CAT groups
- Revenue: CAT aggregation rules
- Revenue: filing obligations
- Revenue: CAT Manual, Schedule 2, Part 1 (PDF)
- Irish Statute Book: Capital Acquisitions Tax Consolidation Act 2003, Schedule 2, as enacted
- Houses of the Oireachtas: Finance (No. 2) Bill 2026
The €420,000, €44,000 and €22,000 thresholds are in section 66 of Finance (No. 2) Bill 2026, for benefits taken on or after 7 October 2026. Revenue already publishes them. The Bill had not been signed into law when we last checked on 2 November 2026, so the figures could still change.
If you spot a mistake, please tell us. Errors in a tax calculator matter.