How inheritance tax works in Ireland
Ireland taxes gifts and inheritances through Capital Acquisitions Tax (CAT), paid by the beneficiary. The standard rate is 33% on the amount above the relevant group threshold.
Group thresholds are lifetime and aggregate benefits from the same group relationship. From the thresholds in force since 2 October 2024 and still used in 2026 planning, Group A is EUR 400,000, Group B EUR 40,000 and Group C EUR 20,000.
Spouses and civil partners generally benefit from a broad exemption. Small gift exemptions and agricultural or business reliefs can also change the result when the conditions are met.
Tax rates at a glance
- CAT rate
- 33%Standard
- Group A
- EUR 400,000 free then 33%
- Group B
- EUR 40,000 free then 33%
- Group C
- EUR 20,000 free then 33%
- Spouse / civil partner
- Generally exempt
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesExpatsProperty ownersBusiness ownersEstate planners
Watch out for
- Thresholds are cumulative lifetime figures within a group, not fresh annual allowances on every transfer.
- Irish property can create CAT exposure even in some cross-border estates, and residence or domicile can expand the scope further.
- CGT for the disponer and CAT for the beneficiary can interact on lifetime gifts.
- Unmarried partners are not automatically treated like spouses for CAT.
Frequently asked questions
Does Ireland have inheritance tax?
Yes. Ireland charges Capital Acquisitions Tax at 33% on gifts and inheritances above the relevant group threshold.
What is the CAT threshold for a child in Ireland?
The common Group A threshold is EUR 400,000 for benefits taken from a parent, with 33% on the excess.
Are gifts taxed in Ireland?
Yes. Gifts and inheritances both fall under CAT, subject to thresholds, the small-gift exemption and any specific reliefs.