Useful next calculations
When to use this calculator
- Before accepting a pay change, bonus or contribution arrangement.
- When you want a simple take-home or conversion estimate before payroll or filing.
- When you need to convert between hourly, monthly and annual pay.
- When you want to compare two pay scenarios using the same assumptions.
A worked example
These are the example figures the calculator opens with.
| Input | Value |
|---|---|
| Gift or Inheritance Value (€) | €300,000 |
| Relationship to Disponer | Group A — Child from parent (threshold €335,000) |
| Prior Gifts/Inheritances from Same Group (€) | €0 |
For those figures the calculator returns:
- 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
How to read your results
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.
Effective Rate
The effective rate lets you compare options on a like-for-like basis rather than being misled by different compounding periods or fee structures.
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.
Method & assumptions
This calculator applies Ireland's Capital Acquisitions Tax rules for 2026, 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.
- 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.