Capital Acquisitions Tax is paid by the person receiving a gift or inheritance, at 33% on the value above a lifetime tax-free threshold that depends on your relationship to whoever is giving it. This calculator applies the 2026 group thresholds, the small gift exemption, and agricultural or business relief where they apply, and flags when you need to file a return even if no tax is due.
Frequently asked
Who actually pays CAT — the estate or the person inheriting?
The person receiving the gift or inheritance pays CAT, not the estate. Each beneficiary is assessed individually against their own lifetime threshold for their relationship to the person who gave it.
How does the dwelling house exemption work?
It can fully exempt an inherited home from CAT if you lived there for the 3 years immediately before the inheritance, own no other property, and continue living there for 6 years afterward. It only applies to inheritances, not gifts, with narrow exceptions.
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