Tax Free Gift Limit 2025 In Ireland. From 2025, the small benefit allowance will increase from €1000 to €1,500 per annum, per employee. In ireland, capital acquisition tax (cat) applies to gifts or inheritances at a rate of 33% on the value received by the beneficiary.
Discover the small benefits exemption changes for 2025. Group tax free thresholds can limit the cat.
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