What are the lifetime tax-free thresholds?


Lifetime tax-free thresholds for CAT are:

• Group A: €400,000 (e.g., parent to child)
• Group B: €40,000 (e.g., grandparent to grandchild)
• Group C: €20,000 (all other relationships)

Gifts from a spouse or civil partner are exempt.
These thresholds are cumulative and cover all gifts or inheritances since 5 Dec 1991.