Gift Tax

Gift Tax

If you receive a gift, you may have to pay Gift Tax on it. If you receive an inheritance (for example, following a death) it may be liable to Inheritance Tax. Both taxes are types of Capital Acquisitions Tax (CAT).

Gift tax is payable on certain gifts made during the lifetime of the donor. The person making the gift is called the donor, or disponer, and the person receiving the gift is called the donee.

A gift is taken when a donee becomes beneficially entitled in possession to some property and does not give full consideration for it. The tax is payable by the person receiving the gift.

Typical examples of gifts include the following:

  • a present of cash, jewellery, or a car
  • a transfer of property or land
  • a transfer of stocks and shares
  • the use of a house for life

Contact one of our qualified tax consultants at to discuss your personal situation.

No Refund, No Fee - Straightforward as that!

PAYE individuals in receipt of PAYE income only, can avail of our ‘No Refund -No Fee’ policy. If you are due a tax refund our fee will be 10% plus VAT of any tax refund due to you and remember, there is no upfront payment or minimum charges – our fee is only due when you receive your tax refund.