Calculate Your Inheritance Tax
Welcome to the Income Edit Inheritance Tax Calculator.
If you receive money, property, shares, land or other assets from someone who has died, you may have to pay Capital Acquisitions Tax (CAT), commonly known as inheritance tax.
Use our free calculator to estimate how much inheritance tax you may owe based on the value of your inheritance, your relationship to the person who died and any previous gifts or inheritances you have received.
Calculate your estimated inheritance tax in just a few minutes.
Please note: This calculator provides an estimate for educational purposes only. Your actual CAT liability may differ depending on your individual circumstances and the rules that apply to your inheritance.
How Does Inheritance Tax Work in Ireland?
In Ireland, Capital Acquisitions Tax (CAT) can apply when you receive an inheritance or certain gifts during your lifetime.
You do not normally pay tax on the entire amount you inherit. Instead, you can receive a tax-free lifetime threshold based on your relationship with the person giving you the inheritance.
You only pay CAT on the amount that exceeds your available lifetime threshold.
Example
Suppose you inherit €450,000 from a parent and you have not previously used any of your Group A threshold.
The current Group A threshold is €400,000.
Your taxable inheritance would therefore be:
€450,000 − €400,000 = €50,000
CAT would apply to the €50,000 above your available threshold.
Previous gifts and inheritances can reduce the amount of your remaining lifetime threshold, so it is important to consider what you have received in the past.
Inheritance Tax Thresholds in Ireland
The amount you can receive before CAT applies depends on your relationship with the person giving you the inheritance.
| Group | Relationship | Lifetime tax-free threshold |
|---|---|---|
| Group A | Parent to child, including certain adopted, stepchild and foster child situations | €400,000 |
| Group B | Sibling, grandparent, grandchild, aunt, uncle, niece or nephew | €40,000 |
| Group C | Everyone else, including friends, cousins and unmarried partners | €20,000 |
These are lifetime thresholds. They do not reset every time you receive an inheritance.
Revenue considers previous gifts and inheritances when calculating how much of your lifetime threshold you have already used.
Why Your Previous Gifts and Inheritances Matter
Your inheritance tax bill can depend on more than the value of your current inheritance.
If you have previously received gifts or inheritances from people who fall within the same CAT group, those benefits may count towards your lifetime threshold.
For example, if you previously received €50,000 from a parent and later inherit €400,000 from another parent, you may not have the full €400,000 Group A threshold available.
Our calculator allows you to include previous benefits so you can get a more realistic estimate of your potential CAT liability.
How to Use the Inheritance Tax Calculator
Simply enter:
- The value of the inheritance you expect to receive
- The value of any previous gifts or inheritances
- Your relationship to the person giving you the inheritance
The calculator then estimates the amount of inheritance tax that may be due.
Try the calculator below to estimate your potential inheritance tax liability.
When Do You Pay Inheritance Tax in Ireland?
The date you receive an inheritance can affect when you need to pay CAT and file your return.
For CAT, the valuation date determines the relevant filing and payment deadline.
Generally:
- If the valuation date falls between 1 January and 31 August, CAT is due by 31 October of the same year.
- If the valuation date falls between 1 September and 31 December, CAT is due by 31 October of the following year.
You can file your CAT return online through Revenue’s myAccount or ROS, depending on your circumstances.
Late filing and late payment can result in additional charges, including interest and surcharges.
Do You Have to Pay Inheritance Tax?
Not everyone who receives an inheritance has to pay CAT.
Your liability depends on factors including:
- The value of the inheritance
- Your relationship with the person who died
- Your available lifetime CAT threshold
- Previous gifts and inheritances
- Any exemptions or reliefs that may apply
This is why calculating your available threshold is an important first step.
Use Our Free Irish Inheritance Tax Calculator
Inheritance tax can feel complicated, particularly when you need to consider previous gifts, lifetime thresholds and your relationship with the person who died.
Our free inheritance tax calculator for Ireland gives you a simple starting point.
Enter your details below and get an estimate of your potential inheritance tax liability.
Your Inheritance Tax Calculator
Enter the inheritance amount for each group (Group A, B or C) separately below.
You can read more blog posts on inheritance tax here.
