What are the thresholds, and which one applies?
From 7 October 2026, the thresholds are €420,000 for Group A, €44,000 for Group B and €22,000 for Group C. The rate is 33% on anything above.
The €420,000, €44,000 and €22,000 thresholds are in section 66 of Finance (No. 2) Bill 2026, for benefits taken on or after 7 October 2026. Revenue already publishes them. The Bill had not been signed into law when we last checked on 2 November 2026, so the figures could still change.
| Date of benefit | Group A | Group B | Group C |
|---|---|---|---|
| On or after 7 October 2026 | €420,000 | €44,000 | €22,000 |
| 2 October 2024 to 6 October 2026 | €400,000 | €40,000 | €20,000 |
| 9 October 2019 to 1 October 2024 | €335,000 | €32,500 | €16,250 |
| 10 October 2018 to 8 October 2019 | €320,000 | €32,500 | €16,250 |
| 12 October 2016 to 9 October 2018 | €310,000 | €32,500 | €16,250 |
| 14 October 2015 to 11 October 2016 | €280,000 | €30,150 | €15,075 |
| 6 December 2012 to 13 October 2015 | €225,000 | €30,150 | €15,075 |
| 7 December 2011 to 5 December 2012 | €250,000 | €33,500 | €16,750 |
Which date counts
The threshold and rate are the ones in place on the date of the gift or inheritance. The date of a gift is normally the date you receive it. The date of an inheritance is usually the date of death of the person leaving it.
That date is not the same as the valuation date, which sets when you file and pay.
The rate
The rate has been 33% for gifts and inheritances taken on or after 6 December 2012. It was 30% from 7 December 2011 to 5 December 2012.
Earlier dates
This calculator covers dates from 7 December 2011. Revenue publishes historical thresholds and rates for earlier years.
Work out your own figure