Tax Free Gift Limit 2025 In Ireland. Discover how it can help you reward employees. The gift that you receive is only taxed if the value is over a certain limit or threshold.
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). These benefits must not be in cash and the combined value of the five benefits cannot exceed €1,500.
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