Lowtax Network

Back To Top

Your Lowtax Account

Ireland: Personal Taxation

Capital Aquisition Tax

Tax is payable on gifts and inheritances; when either the donor of the gift/the testator or the recipient of the gift/the heir is an Irish resident, the tax is also applicable to overseas assets.

Tax is payable at 33%, over and above an exemption which varies depending on the relationship between the parties.

Transfers from a married person to his or her spouse are exempt from the tax.



Back to Ireland Index »