How to report and pay gift tax
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.
Report the gift to the Tax Administration
How to report the giftFile a gift tax return if the gift is subject to gift tax. File the return within 3 months from the date of gift.
Gift tax decision
You will receive a gift tax decisionThe decision will be sent to MyTax and by post to your home address.
Pay the tax
Instructions for payment are enclosed with the tax decisionThe first due date will be around 3 months after you have received the decision.
Gift tax — other pages
- When do I need to pay gift tax?
- Taxable gifts – tax-free gifts
- Instructions for filing and payment
- Gift tax calculator
- Gift value
- Right of possession to the gift
- Gift-like sales
- Receipts of gifts from abroad
- Advance rulings on gift and inheritance tax
- When can a gift tax relief be granted for a generational transfer?
Page last updated 1/1/2023