Ireland CAT Calculator 2026 — Capital Acquisitions Tax
Calculate Capital Acquisitions Tax (CAT) for Ireland 2026 — 33% on inheritances and gifts above the relevant group threshold. Apply agricultural relief (90%) or business relief (90%) to reduce the taxable value.
How does Irish CAT work?
Capital Acquisitions Tax (CAT) at 33% applies to inheritances and gifts above tax-free thresholds. Group A (€335,000) — children and parents. Group B (€32,750) — siblings. Group C (€16,500) — everyone else. Agricultural relief and business relief provide a 90% reduction in the value of qualifying assets, significantly reducing CAT liability. The small gift exemption (€3,000 per year) is not included in this calculator.
Ireland CAT Calculator 2026 — Capital Acquisitions Tax 33%
Calculate Irish Capital Acquisitions Tax (CAT) 2026: 33% rate, Group A/B/C thresholds, agricultural and business relief at 90%. Free calculator with CSV save and compare.
- 33% rate on excess over threshold
- Group A: €335,000 (children/parents)
- Group B: €32,750 (siblings)
- Group C: €16,500 (others)
- Agricultural/Business relief: 90%