Capital Acquisitions Tax

The thresholds for CAT are set out below. The CAT rate remains at 33% effective from 06 December 2012.

Group A – €335,000Child, in certain circumstances a parent
Group B – €32,500Brother, sister, niece , nephew etc
Group C – €16,250All other cases

The Group A (primarily from parents to their children) threshold will increase from €320,000 to €335,000 with effect from 09 October 2019. No changes to Groups B & C.