{"country":{"id":11,"continentId":2,"continentName":"Europe","continentSlug":"europe","name":"Ireland","slug":"ireland","currencyCode":"EUR","currencySymbol":"€","requiresRegion":false,"summary":"Assumes equal shares to adult children, no prior taxable gifts, no spouse exemption, and no special reliefs. The recipient count is an illustration, not a statutory dependant allowance. Uses the Group A threshold for benefits from 7 October 2026.","defaultMetaDescription":"Estimate Irish Capital Acquisitions Tax for equal shares to adult children. Review the Group A threshold, prior-gift exclusions and beneficiary assumptions."},"regions":[],"rules":{"base":{"id":16,"countryId":11,"regionId":null,"thresholdAmount":0,"taxRate":0.33,"dependantAllowance":0,"disclaimer":"Assumes equal shares to adult children, no prior taxable gifts, no spouse exemption, and no special reliefs. The recipient count is an illustration, not a statutory dependant allowance. Uses the Group A threshold for benefits from 7 October 2026.","effectiveFrom":"2026-10-07","model":{"kind":"beneficiary","beneficiaryExemption":420000,"note":"Assumes equal shares to adult children, no prior taxable gifts, no spouse exemption, and no special reliefs. The recipient count is an illustration, not a statutory dependant allowance. Uses the Group A threshold for benefits from 7 October 2026.","sources":["https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-thresholds.aspx","https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/index.aspx"],"reviewedOn":"2026-10-25"}}},"content":null,"url":"https://die.tax/country/ireland","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}