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Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules

  1. Overview
  2. Important dates for CAT
  3. CAT aggregation rules
  4. CAT groups and group thresholds
  5. CAT rates
  6. Historical CAT groups, group thresholds and rates

CAT rates

The standard rate of CAT for gifts and inheritances received on or after 6 December 2012 is 33%.

The following are the rates that apply from 1 December 1999.

CAT rates for inheritance or gifts
Date of benefitThreshold amountBalance
On or after 06 December 2012 Nil 33%
07 December 2011 - 05 December 2012 Nil 30%
08 April 2009 - 06 December 2011 Nil 25%
20 November 2008 - 07 April 2009 Nil 22%
01 December 1999 - 19 November 2008 Nil 20%

Note

There is no reduction of charge in relation to gifts.

Next: Historical CAT groups, group thresholds and rates

Published: 17 July 2023 Print this page

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