Small Benefit Exemption
Check whether non-cash benefits given to an employee stay within the tax-free Small Benefit Exemption.
Data verified · July 2026
How much can an employer give an employee tax-free?
Up to 5 non-cash benefits per year with a combined value not exceeding €1,500. Stay within both limits and the benefits carry no tax at all.
Source: Taxes Consolidation Act 1997 s 112B ; Revenue Small Benefit Exemption. · updated 2026
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Everything about Small Benefit Exemption
📋Overview+
Checks whether non-cash benefits (vouchers, gifts) given to an employee in the year stay within the Small Benefit Exemption: up to 5 benefits, combined value not exceeding €1,500. Breaching either limit makes the full value taxable, not just the excess.
💡 Best practices
- Only non-cash benefits qualify — a cash bonus or cash-equivalent (e.g. a benefit that can be readily converted to cash) never qualifies for this exemption, regardless of value.
- This calculator applies an all-or-nothing simplification to the whole annual total; strictly, it is the specific benefit that causes the breach (6th benefit, or the one that pushes the total over €1,500) that becomes fully taxable — check the exact benefit-by-benefit position with payroll for edge cases.
📖User guide+
How to use this calculator
- 1
Enter the number of non-cash benefits given in the year.
- 2
Enter their combined value.
- 3
Read whether the exemption applies and the taxable amount if not.
📚Glossary+
- Small Benefit Exemption
- Allows an employer to give an employee up to 5 non-cash benefits a year tax-free, provided the combined value does not exceed €1,500.
ℹ️Sources & updates+
Last data update
July 14, 2026
Sources and references
Taxes Consolidation Act 1997 s 112B ; Revenue Small Benefit Exemption.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Small Benefit Exemption
How much can an employer give an employee tax-free?+
Up to 5 non-cash benefits per year with a combined value not exceeding €1,500. Stay within both limits and the benefits carry no tax at all.
What happens if we breach one of the limits?+
The exemption is lost and value becomes taxable — not just the excess. This calculator applies an all-or-nothing simplification to the annual total; strictly, it is the specific breaching benefit (the 6th one, or the one pushing the total over €1,500) that becomes fully taxable, so check edge cases with payroll.
Does a cash bonus qualify for the exemption?+
Never — only non-cash benefits such as vouchers or gifts qualify. A cash payment, or anything readily convertible to cash, is taxable regardless of its value.