How much can I get tax-free?

From 7 October 2026: €420,000 from a parent (Group A), €44,000 from a brother, sister, grandparent, aunt or uncle (Group B), €22,000 from anyone else (Group C). Before that it was €400,000, €40,000 and €20,000.

How much can I give tax-free each year?

€3,000 to each person, each calendar year. It doesn't apply to inheritances. Anything over €3,000 counts against the receiver's tax-free amount.

How does Agricultural Relief work?

Farm assets are taxed on only 10% of their value. Farm assets must be 80% of all you own, and you must farm the land for 6 years, or lease it to a farmer.

By 31 October of the year of the valuation date, if it falls between 1 January and 31 August. If it falls later in the year, by 31 October the next year.

Capital acquisitions

Gift and inheritance tax (CAT)

The tax on a gift or inheritance, using the tax-free amounts in force on the day, step by step for farms, and when to pay.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

How much can I get tax-free?: From 7 October 2026: €420,000 from a parent (Group A), €44,000 from a brother, sister, grandparent, aunt or uncle (Group B), €22,000 from anyone else (Group C). Before that it was €400,000, €40,000 and €20,000.
How much can I give tax-free each year?: €3,000 to each person, each calendar year. It doesn't apply to inheritances. Anything over €3,000 counts against the receiver's tax-free amount.
How does Agricultural Relief work?: Farm assets are taxed on only 10% of their value. Farm assets must be 80% of all you own, and you must farm the land for 6 years, or lease it to a farmer.
When do I pay?: By 31 October of the year of the valuation date, if it falls between 1 January and 31 August. If it falls later in the year, by 31 October the next year.

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