How to report and pay gift tax
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1
You receive 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.
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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.
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3
Gift tax decision
The decision will be sent to MyTax and by post to your home address.
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4
Pay the tax
The 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