Calculate Irish CAT (33%): Group A (€400k), Group B (€40k), Group C (€20k) thresholds, prior benefits aggregation, and €3,000 Small Gift Exemption.
Irish Capital Acquisitions Tax Consolidation Act rules
Remaining threshold before this gift: €350,000
Net\ Benefit = Gross\ Amount - Small\ Gift\ Exemption\ (€3,000 \times Donors) \\
Remaining\ Threshold = \max(0, Group\ Cap - Prior\ Benefits_{Since\ 1991}) \\
Taxable\ Excess = \max(0, Net\ Benefit - Remaining\ Threshold) \\
CAT\ Tax = Taxable\ Excess \times 33\%Under the Capital Acquisitions Tax Consolidation Act 2003 (CATCA), a 33% flat rate applies to taxable gifts and inheritances exceeding lifetime group thresholds (Group A: €400,000; Group B: €40,000; Group C: €20,000). The Small Gift Exemption allows up to €3,000 per donor per calendar year completely tax-free without eroding lifetime thresholds.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
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