Example result based on the prefilled values.
CAT Payable (33%)
€0.00
Net After Tax
€300,000.00
Effective Rate
0.00%
Remaining Threshold
€335,000.00
Taxable Amount
€0.00
Group Threshold
€335,000.00
Continue your plan
Useful next calculations
When to use this calculator
- Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
- When you want to compare employed, self-employed, or dividend-based income scenarios.
- When you need a simple take-home estimate before running payroll or filing returns.
- When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
- When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.
A realistic Ireland planning example
Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.
Gift or Inheritance Value (€)
300000
Relationship to Disponer
Group A — Child from parent (threshold €335,000)
Prior Gifts/Inheritances from Same Group (€)
0
After entering these figures, review cat payable (33%), net after tax and effective rate together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.
How to read your results
CAT Payable (33%)
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Net After Tax
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result or a recommendation to make a tax decision.
Effective Rate
The effective rate lets you compare options on a true like-for-like basis rather than being misled by different compounding periods or fee structures. Use it to cut through headline marketing rates when shortlisting providers or products.
Remaining Threshold
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Taxable Amount
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result or a recommendation to make a tax decision.
Group Threshold
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Method & assumptionsAuthoritative sources
This calculator applies Ireland's Capital Acquisitions Tax rules for 2024, using the 33% flat rate on the portion of a gift or inheritance that exceeds the relevant lifetime group threshold. Group thresholds — €335,000 for Group A (child from parent), €32,500 for Group B (siblings, nieces, nephews, grandchildren), and €16,250 for Group C (all others) — are cumulative, aggregating all benefits received from the same group since 5 December 1991. The €3,000 annual small gift exemption is assumed already excluded from the value you enter.
The tool accounts for prior benefits so only the marginal amount above the remaining lifetime allowance is taxed at 33%. Results are estimates for planning purposes. Reliefs such as agricultural relief, business relief, and the dwelling house exemption are not modelled and can significantly reduce a real liability. Consult a qualified tax adviser or Revenue before submitting a Form IT38 return.
Common mistakes
- !Using an assumption that is not supported by a current local quote, bill, statement or official source.
- !Treating a generic estimate as a lender, provider, payroll or tax authority decision.
- !Mixing monthly and annual inputs without converting them consistently.
- !Forgetting location-specific taxes, fees, eligibility rules or payroll deductions where they apply.
- !Testing only one scenario instead of checking how a cautious assumption changes the result.
What to do next
- Run a second scenario with a cautious assumption so you can see the downside clearly.
- Compare the result with the related calculators below before making a decision.
- Check current local rules, eligibility and provider terms before applying or committing money.
- Keep a record of the assumptions so you can update the estimate when a quote, bill or pay figure changes.
- Use the result to prepare better questions for a lender, provider, adviser or employer rather than treating it as a final answer.
Frequently asked
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