Finance & Irish taxes
CAT Small Gift Exemption Calculator Ireland
Plan genuine gifts across donor-beneficiary pairs and calendar years. This free cat small gift exemption calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Plan genuine gifts across donor-beneficiary pairs and calendar years.
Calculated outcomes
- First Year Exempt Per Pair
- €3,000.00
Assumptions and estimates
- CAT small-gift exemption: €3,000 per donor to each beneficiary per calendar year. Enter prior gifts for each assumed identical donor-beneficiary pair; different pairs require separate calculations. Gifts must genuinely come from each donor; exemptions cannot be carried forward. Future years assume the current rule continues. This is not the overall CAT group-threshold calculation.
- Method: €3,000 per donor to each beneficiary in each calendar year; first-year capacity is reduced by earlier gifts per pair.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the annual cat small-gift plan calculation works
€3,000 per donor to each beneficiary in each calendar year; first-year capacity is reduced by earlier gifts per pair.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review total exempt planned gifts and annual full capacity, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Planned annual gift per donor-beneficiary pair (€)
- 3000
- Independent donors
- 2
- Beneficiaries
- 2
- Calendar years
- 5
- Earlier gifts this year for each identical pair (€)
- 0
- Total Exempt Planned Gifts
- €60,000.00
- Annual Full Capacity
- €12,000.00