How to file the gift tax return and pay gift tax
- 1
You receive a gift
You must pay tax on a gift if the total value of gifts you have received from the same person over the course 3 years exceeds €5,000.
- 2
Report the gift to the Tax Administration
File a gift tax return if the gift is subject to gift tax. File the return within 3 months from the date of gift.
- 3
Gift tax decision
You will receive the Tax Administration’s decision on your gift tax in MyTax and by post to your home.
- 4
Pay the tax
Instructions for payment are enclosed with the decision. The first due date of the tax will be approximately 3 months after you have received the decision.
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