People & employment
Small Benefit Exemption Calculator Ireland
Check a proposed non-cash benefit against the annual count and value limits. This free small benefit exemption calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Check a proposed non-cash benefit against the annual count and value limits.
Calculated outcomes
- Remaining Annual Capacity
- €900.00
- Remaining Benefit Slots
- 2
Assumptions and estimates
- 2026: up to five qualifying non-cash benefits with a combined €1,500 cap. A benefit that exceeds the remaining cap is wholly taxable. Cash, cash-redeemable benefits and salary sacrifice do not qualify. Enter prior qualifying benefits in chronological order and confirm ERR reporting.
- Method: The first five qualifying benefits can be exempt within €1,500 combined; a benefit exceeding the remaining value cap is wholly taxable.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the employee small-benefit exemption calculation works
The first five qualifying benefits can be exempt within €1,500 combined; a benefit exceeding the remaining value cap is wholly taxable.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review exempt proposed benefit and taxable proposed benefit, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Prior qualifying benefits this calendar year
- 2
- Prior exempt value (€)
- 600
- Proposed non-cash benefit (€)
- 500
- Qualifying non-cash benefit, not salary sacrifice
- No
- Exempt Proposed Benefit
- €0.00
- Taxable Proposed Benefit
- €500.00