
The Small Gift Exemption in Ireland

Published: | Updated: 20th Mar 2026
Small Gift
The Small Gift Exemption in Ireland lets you give up to €3,000 per person each year completely tax-free.
Discover expert insights, practical guides, and the latest updates in Irish taxation. Stay ahead with knowledge that matters.


The Small Gift Exemption in Ireland lets you give up to €3,000 per person each year completely tax-free.


Favourite Niece/Nephew Relief in Ireland allows qualifying nieces and nephews to use the higher Group A CAT threshold.


Business Relief in Ireland reduces the taxable value of qualifying business assets for Capital Acquisitions Tax by 90%.


Learn how Agricultural Relief in Ireland reduces inheritance tax (CAT) by 90%.


Learn how Ireland’s Dwelling House Exemption can eliminate inheritance tax (CAT).


Understand how Ireland’s CGT death exemption protects inherited property.