How much can someone give me each year tax free?

The first €3,000 from each person, in each calendar year, is exempt. It applies only to gifts, not to inheritances.

You can take gifts from several people in the same year, with the first €3,000 from each one exempt. Those amounts are not taken into account when tax is worked out, and they do not count against your threshold.

In the calculator

Choose Gift and the calculator takes off €3,000 for you. Untick it if you have already had your €3,000 from this person this calendar year.

Do you need to file?

No return is needed just to claim the exemption on gifts of up to €3,000. Revenue says a return is required when the taxable value exceeds 80% of the group threshold, counting earlier benefits, and that the exemption comes off after that test.

If the person dies within two years

Revenue says gifts become inheritances if the person giving them dies within two years. As the small gift exemption does not apply to inheritances, ask an adviser how that affects you.