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Capital Acquisitions Tax   back to taxes
Group Thresholds Applicable for Capital Acquisitions Tax
YEARGroup A
(Son/Daughter)
(after indexation)
Group B
(Parent*/Brother/Sister/Niece/
Nephew/Grandchild)
(after indexation)
Group C
(Relationship other that at A/B)
(after indexation)
On or after 07/12/2011
€250,000

€33,500

€16,750

01/01/2011 - 06/12/2011
€332,084

€33,208

€16,604

2010
€414,799

€41,481

€20,740

On or after 08/04/2009 €434,000 €43,400 €21,700
01/01/2009 - 07/04/2009 €542,544 €54,254 €27,127
2008 €521,208 €52,121 €26,060
2007 €496,824 €49,682 €24,841
2006 €478,155 €47,815 €23,908
2005 €466,725 €46,673 €23,336
2004 €456,438 €45,644 €22,822
2003 €441,198 €44,120 €22,060
2002 €422,148 €42,215 €21,108
2001 €402,253 €40,225 €20,113
2000 €380,921 €38,092 €19,046
1999* €244,932 €32,658 €16,329
1998* €239,219 €31,896 €15,948
1997* €235,600 €31,413 €15,707
1996* €231,791 €30,905 €15,453
1995* €226,267 €30,169 €15,084
1994* €220,934 €29,458 €14,729
1993* €218,078 €29,077 €14,538
1992* €211,221 €28,163 €14,081
1991* €204,936 €27,325 €13,662
1990* €198,079 €26,411 €13,662
'84 to '89* € 190,461 €25,395 €12,697

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Tax Rates applicable for Capital Acquisitions Tax

Benefits taken on or after 7 December 2011

Threshold amount 		Nil   Balance 			30% 

NOTE: There is no reduction of charge in relation to gifts

Benefits taken between 8 April 2009 and 6 December 2011

Threshold amount 		Nil   Balance 			25% 

NOTE: There is no reduction of charge in relation to gifts

Benefits taken between 20 November 2008 and 7 April 2009 inclusive

Threshold amount 		Nil   Balance 			22% 

NOTE: There is no reduction of charge in relation to gifts

Benefits taken on or after 1 December 1999 to 19 November 2008 inclusive

Threshold amount 		Nil   Balance 			20% 

NOTE: There is no reduction of charge in relation to gifts