Gifts and gift tax

A gift involves the transfer of property from one person to another without compensation. You must pay gift tax on the gifts you receive if the total value of gifts you receive from the same person over the course of 3 years amounts to €5,000 or more.

File a gift tax return in MyTax

Gift tax return

File the gift tax return in MyTax. After you receive the gift tax decision, you can pay the gift tax in MyTax.

Instructions for filing and paying gift tax

When is a gift subject to gift tax?

All kinds of gifts may be subject to gift tax.

When do I need to pay gift tax?

Gift tax calculator

You can use the gift tax calculator to estimate of how much tax you must pay.

Go to the gift tax calculator
Tax-exempt gift Right of possession Gift value Advancement of inheritance Gift-like sales

How to file the gift tax return and pay gift tax

  • 1

    You receive a gift

    You must pay tax on a gift if the total value of gifts you have received from the same person over the course 3 years exceeds €5,000.

    When is a gift subject to gift tax?
  • 2

    Report the gift to the Tax Administration

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

    Instructions for filing and payment
  • 3

    Gift tax decision

    You will receive the Tax Administration’s decision on your gift tax in MyTax and by post to your home.
  • 4

    Pay the tax

    Instructions for payment are enclosed with the decision. The first due date of the tax will be approximately 3 months after you have received the decision.

    Instructions for payment are enclosed with the decision
Page last updated 10/11/2024