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Ireland · Irish Capital Acquisitions Tax (inheritance & gift tax) and probate

Work out exactly what you'll owe on an Irish inheritance — before Revenue does.

Worked-example guides to Irish CAT (inheritance & gift tax), the IT38 form, reliefs, and probate — with real numbers.

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Written by Niamh O'Brien, AITI CTA (Irish tax adviser) · figures verified against official Ireland sources

22worked-example guides

€400k / €40k / €20kGroup A / B / C thresholds verified

2026-06-03last updated

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Three areas, every figure worked through

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CAT & the IT38 form

Filing the IT38 on ROS or myAccount, the Group A/B/C thresholds, deadlines, and the small gift exemption — each worked through with real euro figures.

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CAT reliefs

Dwelling-house, agricultural, business and favourite-nephew reliefs, the spousal exemption, foreign inheritances, gift-splitting and lifetime aggregation.

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Irish probate

Getting the grant of probate, completing Form SA.2, executor duties, intestacy under the Succession Act 1965, realistic timelines and fees.

Every guide

All 22 worked-example guides

CAT & the IT38 form

Filing an IT38 on ROS: A Full Worked Example for a €450,000 Inheritance from a Parent CAT Group A, B and C Thresholds After Budget 2025 (€400k / €40k / €20k): Who Falls Into Each How Much CAT on a €150,000 Inheritance from a Sibling? A Line-by-Line Group B Calculation The IT38 Box by Box: Filling Every Field for a Cash-and-Property Inheritance The €3,000 Small Gift Exemption: Using It to Pass €30,000 to a Child Tax-Free Over Time CAT Pay-and-File: Why a 1 September Inheritance Isn't Due Until the Following 31 October myAccount or ROS for Your IT38? Choosing the Right Revenue Channel for a One-Off Inheritance

CAT reliefs

Dwelling-House Exemption: Inheriting the Family Home CAT-Free (and the 6-Year Trap) Agricultural Relief: How a €1m Farm Drops to €100,000 for CAT (and the Active-Farmer Test) Business Relief at 90%: Passing a €2m Trading Company to Your Child for €0 CAT Favourite Nephew/Niece Relief: Getting the €400,000 Group A Threshold on a Business Inheritance Gift vs Inheritance for CAT: Same 33% Rate, Different Valuation Date and the 5% Gift Credit Why a Surviving Spouse Pays €0 CAT: The Full Spousal Exemption and Where It Stops CAT on a Foreign Inheritance: When an Irish-Resident Beneficiary Owes 33% on Overseas Assets The Gift-Splitting Rule: Why Routing a Gift Through Your Spouse Can Backfire Within 3 Years Lifetime CAT Aggregation: How Three Earlier Gifts Push a €380,000 Inheritance Into Tax

Irish probate

Getting a Grant of Probate in Ireland: The Executor's Path Through the Probate Office Form SA.2 Explained: Completing the Statement of Affairs (Probate) on ROS Before You Apply Executor Duties in Ireland: A Step-by-Step Checklist From Death Certificate to Final Distribution Dying Without a Will in Ireland: Who Gets What Under the Succession Act 1965 (With Share Examples) How Long Does Probate Take in Ireland? A Realistic Timeline From Death to Distribution Probate Fees in Ireland: Court Charges vs Solicitor Costs on a €500,000 Estate