Samenvatting
- Combined annual cap: €1,500 per employee per tax year, across all qualifying small benefits.
- Maximum five benefits per employee per year. Benefits beyond the fifth are fully taxable, even if the €1,500 cap has not been reached.
- Only the first €1,500 in aggregate counts towards the exemption — once the cap is exceeded, the excess is fully subject to PAYE, USC and PRSI.
- The benefit must be a non-cash voucher or tangible item. It cannot be exchangeable for cash and cannot be part of a salary sacrifice arrangement.
- The Finance Act 2024 increased the cap from €1,000 to €1,500 and the maximum number of benefits from two to five, effective from 1 January 2025.
Voorwaarden
- Non-cash benefit (voucher or tangible item), not exchangeable for cash.
- No more than five qualifying benefits per employee per tax year.
- Cumulative annual value at or below €1,500 per employee.
- Not part of a salary sacrifice or any arrangement to convert cash pay into vouchers.
Erkende gelegenheden
- Christmas / end-of-year
- Birthday
- Service anniversary
- Recognition unrelated to performance
- Any other occasion (within the five-benefits-per-year limit)
Relatiegeschenken
The Small Benefit Exemption applies only to employees and directors. Gifts to clients fall under general corporate-tax rules — generally treated as entertainment expenditure under TCA 1997 s.840, which is not deductible for Corporation Tax purposes.
Is dit belastingvrij?
Vul land, ontvanger, bedrag en gelegenheid in. We geven een waarschijnlijke fiscale behandeling met kanttekeningen — geen advies.
Is dit belastingvrij?
Likely covered by the Irish Small Benefit Exemption — exempt from Income Tax, USC and PRSI.
- •Maximum five qualifying benefits per employee per tax year; a sixth voucher is fully taxable even if the €1,500 cap is not reached.
- •Voucher must be non-cash and not granted under a salary sacrifice arrangement.
- •Deze estimator geeft algemene info op basis van gepubliceerde regels. Geen fiscaal advies — bevestig met je accountant.
Geen fiscaal advies — volledige regel en bronnen op de landenpagina.
Lees de landengids →Veelgestelde vragen
Can I give one €1,500 voucher instead of five smaller ones?
Yes. There is no minimum number of vouchers — the limits are a ceiling on count (five) and value (€1,500 combined). A single €1,500 voucher uses one of the five slots.
What happens if I give a sixth €100 voucher in the same year?
The sixth voucher is fully taxable through payroll as a benefit-in-kind, even if the €1,500 cap has not been reached.
Does the exemption apply to performance bonuses paid as vouchers?
Yes, provided the voucher is non-cash, is not paid under a salary sacrifice arrangement, and the count/value caps are respected. Cash bonuses converted into vouchers under salary sacrifice are excluded.
Bronnen
- Revenue — Small Benefit Exemptiongeverifieerd 2026-06-24
- Finance Act 2024 — Section 8 (Small Benefit Exemption)geverifieerd 2026-06-24
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