1. Revenue Guidance
  2. Gains, gifts and inheritances
  3. Capital Acquisitions Tax (CAT) exemptions
Small Gift Exemption Gifts you receive up to the value of €3,000 from any person in a calendar year are exempt from Capital Acquisitions Tax (CAT). This means that you may take a gift from sev...
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Other Editions

  • Small Gift Exemption (ingested June 12, 2025)
  • Example (ingested June 19, 2025)
  • Small Gift Exemption (ingested March 20, 2025)
  • Small Gift Exemption (ingested November 21, 2024)
  • Small Gift Exemption (ingested November 16, 2023)
  • Small Gift Exemption (ingested September 21, 2023)
  • Small Gift Exemption (ingested June 29, 2023)
  • Small Gift Exemption (ingested April 20, 2023)
  • Small Gift Exemption (ingested November 6, 2020)
  • Small Gift Exemption (ingested September 18, 2020)
  • Small Gift Exemption (ingested June 12, 2020)
  • Small Gift Exemption (ingested May 29, 2020)
  • Small Gift Exemption (ingested June 14, 2019)
  • Small Gift Exemption (ingested January 25, 2019)
  • Small Gift Exemption (ingested November 30, 2018)
  • Small Gift Exemption (ingested July 6, 2018)
  • Small Gift Exemption (ingested March 9, 2018)