Gift planning: give more to family, lose less to tax

The €3,000 small gift exemption used every year, the new Capital Acquisitions Tax thresholds used well, and a Section 73 plan to pay any gift tax. Planned by a senior advisor around what you can afford to give.

4.9 Google reviews 30,000+ clients CAT thresholds raised from 7 October 2026
Your pension options

Plan your gifts

Two minutes online. Tell us who you want to help and a senior advisor is in touch with a gifting plan.

  • No documents needed, ballpark figures are fine
  • One senior advisor for your area, not a call centre
  • Whole of market: every main Irish provider compared
30,000+clients across Ireland
4.9 Google rating
Your pension optionsStep 1 of 5

Which describes you?

Tax relief, contribution limits and the right plan differ between the three.

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The small gift exemption

€3,000 a year, from each of you, to each of them

Revenue lets anyone receive gifts worth up to €3,000 from any one person in a calendar year with no Capital Acquisitions Tax. It applies per giver and per receiver, every year, and it does not use up the receiver's lifetime threshold.

That adds up. Two parents can give a child €6,000 a year. Two parents can give €12,000 a year to a son or daughter and their partner. Two grandparents giving €3,000 each to four grandchildren pass on €24,000 a year, and €240,000 over ten years, without touching a threshold.

  • Per giver, per receiver, per calendar year
  • The child can save the gifts for later, such as a house deposit
  • Small gifts do not reduce the lifetime threshold
  • Gifts between spouses and civil partners carry no CAT at all

The CAT thresholds from 7 October 2026

Each threshold covers everything you receive within that group since 5 December 1991. Above it, CAT is charged at 33%. Budget 2027 raised all three for gifts and inheritances taken on or after 7 October 2026.

GroupWho it coversThreshold nowBefore
AA child receiving from a parent, including stepchildren and adopted children€420,000€400,000
BBrothers, sisters, nieces, nephews, grandparents and grandchildren€44,000€40,000
CAnyone else€22,000€20,000
Gifting plans

A gifting plan that starts with what you can afford

The right gift is one you will never need back. We start with a cash flow forecast of your own retirement, so you can see what you can give without putting your income at risk. Then we set the yearly gifts, the larger gifts and the timing.

The plan uses the small gift exemption every year, the receiver's group threshold for larger gifts, and the exemption for normal and reasonable support of your own children. Money can go to the child direct, into savings in their name or into a bare trust.

  • Your own retirement checked first
  • Yearly gifts timed to each calendar year
  • Larger gifts set against the right threshold
  • Investments for children set up in the right name
Section 73

Section 73: save now to pay gift tax later

Where a gift will go over the receiver's threshold, a Section 73 policy builds the money to pay the tax. You pay into a Revenue approved savings policy every year for at least eight years. Proceeds used to pay gift tax on your gifts are exempt from CAT themselves.

Any proceeds not used for the tax are treated as a gift and taxed. We compare the providers that offer these policies and size the plan to the tax you expect. Our Section 73 page has the detail.

  • Annual premiums for at least eight years
  • Proceeds used for gift tax are exempt from CAT
  • Unused proceeds are taxed as a gift
  • Section 72 cover does the same job for inheritance tax
What happens next

How it works

1

Tell us who you want to help

The form on this page: children, grandchildren, nieces or nephews, and roughly what you have in mind.

2

Your retirement checked first

A forecast of your own money to age 100, so every gift is one you can afford.

3

The gifting plan

Yearly gifts, larger gifts and the threshold each one uses, in figures.

4

Set up

Savings plans, bare trusts or Section 73 policies arranged with the provider.

5

Reviewed every year

Gifts timed to each calendar year and the plan updated as thresholds change.

Google reviews

What clients say about their advisor.

Read all Google reviews
We (Richie and Nickey) received excellent pension advice that was clear, honest, and tailored to my situation. Everything was explained in a way we could easily understand, and we felt confident making decisions about my future. Highly professional service and very reassuring throughout the process.
RO
Richard O NeillPension advice
They made setting up a company pension on a deadline extremely easy and stress free. You can tell they understand the products inside out. Very approachable, great availability for support with instant and clear answers.
MK
Mairead KilbrideCompany pension
True Wealth was super efficient in locating my UK pension. They were very professional and responsive in dealing with the relevant pension organization. I would highly recommend True Wealth.
BW
Bridget WhooleyUK pension trace
Thank you for the several calls to advise me. Great client attention! Eimear is fantastic! I had my pension sorted and a few insurances arranged. All the best.
RD
Renan DevitaPension and protection
Excellent service. Always there if I had any questions, would recommend without hesitation. A 5 star service. Thank you everyone.
AH
Anthony HGeneral
Questions

Frequently asked questions

Straight answers with the figures. If yours is not here, a senior advisor answers it in your review.

What is the small gift exemption?

You can receive gifts worth up to €3,000 from any one person in a calendar year without paying CAT. Gifts within the exemption do not reduce your lifetime group threshold.

Can both parents give €3,000?

Yes. The exemption applies to each giver, so two parents can give a child €6,000 a year with no CAT.

Which threshold applies to grandchildren?

A grandchild receiving from a grandparent is in Group B, with a threshold of €44,000 from 7 October 2026. A grandchild under 18 whose parent has died can use Group A. The €3,000 small gift exemption applies on top.

Is paying for my child's college a gift?

Normal and reasonable payments for the support, maintenance or education of your child under 18, or under 25 and in full-time education, are exempt from CAT.

What rate of tax applies above the threshold?

CAT is charged at 33% on the amount above the threshold.

When did the thresholds change?

Budget 2027 raised them for gifts and inheritances taken on or after 7 October 2026: Group A to €420,000, Group B to €44,000 and Group C to €22,000.

Warnings

Warning: The value of your investment may go down as well as up.

Warning: If you invest in this product you may lose some or all of the money you invest.

Warning: Past performance is not a reliable guide to future performance.

Give more, and lose less to tax

Two minutes online, then a senior advisor is in touch with a gifting plan built around you.

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