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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.

This section of the site is currently only available in English

Tabhair do d’aire go bhfuil roinnt codanna den suíomh idirlín ar fáil i mBéarla amháin. Tá siad á n-aistriú go Gaeilge agus beidh siad ar fáil roimh dheireadh 2017.

Please note that some sections of the site are currently only available in English. They are currently being translated into Irish and will be available before the end of 2017.
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Gains, gifts and inheritance

Information about Capital Acquisitions Tax (CAT), Capital Gains Tax (CGT) and Probate Tax.

Popular topics

  • Capital Acquisitions Tax Thresholds, Rates and Aggregation Rules
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
  • Transferring an asset (Capital Gains Tax – CGT)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
  • Completing your gift or Inheritance tax return (IT38S)
  • Valuation date and the value of benefits
  • Credits you can claim against Capital Acquisitions Tax (CAT)
  • Guide to completing an Inland Revenue Affidavit (CA24)
  • Completing a Corrective Affidavit (CA26)
  • Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules
  • Capital Acquisitions Tax (CAT) exemptions and reliefs
  • Transferring an asset (Capital Gains Tax – CGT)
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