How Much Money Can You Gift to a Family Member Tax-Free in Ireland

Navigating gifts, inheritances, and Capital Acquisitions Tax (CAT) can be overwhelming. But with the right approach - and a bit of help from Irish Tax Hub’s CAT Review, you can make smarter, simpler, and CAT-efficient decisions. Here's how to gift smartly and why using CAT Review makes total sense.

Understanding CAT: What You Can Gift Tax-Free in Ireland

The Small Gift Exemption

You can receive up to €3,000 per year from each individual, completely exempt from CAT. These annual gifts don't count toward your lifetime thresholds, making them a powerful way to gift tax-free, year after year.

Lifetime Thresholds by Relationship Group

Beyond the small gift exemption, gifts and inheritances are subject to lifetime limits depending on your relationship:

• Group A (parent → child): €400,000
• Group B (siblings, nieces/nephews, grandparents): €40,000
• Group C (other relations or unrelated): €20,000

Any amount over these thresholds is taxed at 33%.

Use our CAT calculator to estimate your tax liability or check out our other tools here.

Real-World Scenarios: How It Works in Practice

If parents give their child €100,000 in 2025, the first €3,000 is exempt under the small gift rule. The remaining €97,000 is simply deducted from the child’s lifetime Group A threshold of €400,000. No CAT is due at the time, and a return isn’t required unless the child’s total gifts exceed 80% of the threshold.

Grandparents can gift €10,000, of which €3,000 is exempt. The balance of €7,000 chips away at the €40,000 Group B limit. Still no CAT, unless cumulative gifts from all Group B relatives surpass that €40,000 threshold.

Even siblings can use the small gift rule every year, layering €3,000 annually on top of the €40,000 Group B threshold.

When Things Get Complicated - Use Irish Tax Hub’s CAT Review

CAT rules are generally straightforward, but things can get tricky fast. Consider these complexities:

• Multiple gift layers: When you’ve received gifts from different relatives over time.
• Relief eligibility: Understanding exemptions like the small gift rule or spousal exemption.
• Reporting rules: Knowing when you must file a CAT return and how to meet deadlines.
• Cross-border considerations: Tax situations involving non-resident relatives or assets abroad.

Why Irish Tax Hub’s CAT Review Is a Smart Move

• One flat fee - €199 (all-inclusive): No hidden costs. The CAT Review covers relief analysis, CAT calculation, Revenue registration, CAT return, an income tax return where needed, email support, and a speedy 3-working-day turnaround.
• Money-Back Guarantee: If you're not satisfied with the clarity, accuracy, or value of the review, you'll get a full refund - no questions asked.
• Expert guidance you can lean on: Perfect for those unsure of their CAT liability - especially in situations involving gifts or inheritances. Irish Tax Hub handles everything end-to-end, giving you peace of mind.

Recommended For

• First-time recipients of meaningful gifts or inheritances.
• Anyone unsure whether they need to file or how much CAT they owe.
• People juggling multiple gifts, from different relatives, over time.
• DIY-ers who want assurance they’re getting it right before filing.

How to Benefit from CAT-Wise Gifting

1. Max out the annual gift exemption: Get €3,000 free per giver every year.
2. Track lifetime gifts: Stay on top of what’s used vs. your threshold.
3. Use staggered gifting: Space out large sums over years where possible.
4. Get a CAT Review: For extra clarity, compliance, and confidence.

Final Word

Gifting within Ireland’s CAT framework doesn’t have to be a hassle - or risk getting it wrong. Use the €3,000 annual exemption smartly, stay aware of lifetime thresholds, and when in doubt, leverage Irish Tax Hub’s CAT Review. For €199, you get expert help, fast, backed by a money-back guarantee. And you’ll only need to worry about CAT when you're actually going to exceed those limits.