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Gifts and gift tax

A gift is a transfer of property to another person against no compensation or payment. If the total value of the gifts you receive from the same donor in the course of 3 years is €5,000 or more, you must pay gift tax.

File a gift tax return in MyTax

Instructions for filing and payment

How to report and pay gift tax

  • 1

    You receive a gift

  • When should you pay tax on a gift?

    You must pay gift tax if the total value of the gifts you receive from the same donor in the course 3 years is €5,000 or more.
  • 2

    Report the gift to the Tax Administration

  • How to report the gift

    File a gift tax return if the gift is subject to gift tax. File the return within 3 months from the date of gift.
  • 3

    Gift tax decision

  • You will receive a gift tax decision

    The decision will be sent to MyTax and by post to your home address.
  • 4

    Pay the tax

  • Instructions for payment are enclosed with the tax decision

    The first due date will be around 3 months after you have received the decision.

Gift tax — other pages

Page last updated 1/1/2023