Gift and inheritance tax calculator
Budget 2027 thresholds
Capital Acquisitions Tax is 33% of what you receive above your lifetime group threshold. From 7 October 2026 the thresholds are €420,000, €44,000 and €22,000.
This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified financial adviser before making a decision. Terms of use.
How gift and inheritance tax is worked out
- Find your group from your relationship to the person giving or leaving the benefit.
- Take the market value you receive, less debts and costs. For a gift, take off the €3,000 small gift exemption.
- Add up what you received before from anyone in the same group since 5 December 1991, and take it off the group threshold. What is left covers this benefit.
- Tax is 33% of the amount above what is left of the threshold.
Example. A niece inherits €60,000 from her aunt in November 2026 and has received nothing before in Group B. The Group B threshold is €44,000, so €16,000 is taxable and the tax is €5,280.
A son who received €100,000 from his parents in earlier years is given €450,000 in November 2026. The small gift exemption takes €3,000 off, leaving €447,000. Of the €420,000 Group A threshold, €320,000 is left, so €127,000 is taxed at 33%: €41,910.
Group thresholds
| Group | Who | To 6 Oct 2026 | From 7 Oct 2026 |
|---|---|---|---|
| A | Child (including stepchild and some foster children), minor child of a deceased child, parent inheriting from a child | €400,000 | €420,000 |
| B | Parent, brother, sister, niece, nephew, grandparent, grandchild | €40,000 | €44,000 |
| C | Anyone else | €20,000 | €22,000 |
The 7 October 2026 figures were announced in Budget 2027 and are not law until the Finance Act 2026 is signed.
Special cases
- Parent inheriting from a child. A parent who takes an inheritance outright on the death of a child is in Group A. A gift from a child to a parent is Group B. An inheritance from a child who received a gift from that parent within the 5 years before dying can be fully exempt.
- Favourite niece or nephew. A niece or nephew who worked full time in the business of the person giving it for the 5 years before can be treated as a child (Group A) for business assets.
- Reliefs not included here. Dwelling house exemption, business relief and agricultural relief can cut the taxable value a great deal, often by 90% for qualifying business or farm assets. Revenue sets out the conditions. This calculator does not apply them.
Sources
Rates last checked 10 October 2026. Every figure is listed on rates and sources.
Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.