Capital Acquisitions Tax Calculator Ireland 2026
Estimate basic CAT for a gift or inheritance after group aggregation and a qualifying small-gift exemption.
Last reviewed 8 October 2026 · Estimate only, not tax advice
Calculate your estimate
Calendar year 2026 · euro · results update automatically
Results update automatically
Capital Acquisitions Tax Calculator
- Group threshold
- €420,000.00
- Prior group benefits
- €0.00
- Remaining threshold
- €420,000.00
- Small-gift exemption
- €0.00
- Amount subject to CAT
- €80,000.00
- CAT rate
- 33%
- Estimated CAT
- €26,400.00
- Prior taxable benefits in the same group since 5 December 1991 must be entered.
- Agricultural, business, dwelling-house and other reliefs are not included.
2026 rates and thresholds
How this calculator works
Estimate basic CAT for a gift or inheritance after group aggregation and a qualifying small-gift exemption. Inputs are validated and passed to the versioned Ireland engine whenever a field changes.
Formula
Taxable benefit above the remaining Group A, B or C threshold is charged at 33%.
Worked example
Thresholds change for benefits taken from 7 October 2026.
Scope and edge cases
The result card states its assumptions and status. Advanced reliefs, classifications or payroll facts outside the supported subset are never silently treated as zero.
Frequently asked questions
Is this capital acquisitions tax calculator exact?
No. It is a transparent 2026 estimate for the supported scope. Revenue, payroll or local-authority outcomes can include facts not entered here.
Does Taxliva store my figures?
No account is required and the interactive calculation runs in your browser.
Which year does the calculator use?
It uses the Irish calendar tax year from 1 January to 31 December 2026.
Official sources
Rule review
Related calculators
Continue with another gains & gifts tool.