Capital
Dublin
Currency
Euro
Languages
English
Population size
5.0M
Average Monthly Salary
€2800
EU
Since 1973
Region
Northern-Europe
Gift Giving Norms
Humorous or practical gifts popular
Major Corporate Gift Days
Christmas, St. Patrick's Day
Customs Complexity
Low
VAT - Standard Rate
23%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Irish law, non-cash benefits provided to employees can be classed as taxable benefits if they serve primarily personal use. The Revenue Commissioners (often simply called “Revenue”) oversee whether items qualify as essential work gear or personal perks.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Tools
If branded clothing or specialised equipment is necessary for the job (e.g., safety gear, mandatory uniform), it typically remains outside the scope of taxable income.
Branded Office Supplies
Items such as T-shirts, mugs, or pens with a noticeable company logo—especially if distributed uniformly—can often be considered work-related or promotional, thus potentially not a taxable benefit.
Potentially Taxable Benefits
High-Value or Personal-Use Items
Electronics, high-end clothing, or goods clearly unrelated to the job may be seen as a Benefit-in-Kind (BIK), requiring the employer to handle corresponding BIK taxes and any social contributions.
Repeated Gifts
Providing multiple gifts during the year—however modest—could raise questions of disguised remuneration. Seek local tax guidance if you plan multiple merchandise distributions annually.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts to external parties are commonly deductible if they serve a legitimate business purpose (e.g., brand promotion, relationship building). Frequent or lavish gifts lacking commercial rationale risk scrutiny from Revenue.
Compliance & Anti-Bribery
Ireland upholds strong anti-corruption standards. Document all higher-value gifts to safeguard against allegations of improper influence, particularly with public sector or heavily regulated recipients.
1.3 Marketing Merch
Handouts like T-shirts, bottles, or tote bags used at trade fairs or company events typically qualify as marketing expenses, provided records demonstrate their promotional intent.
2. Shipping, Customs & Duties
2.1 Shipping
2.2 Importing
Import Duties & VAT
Merchandise from non-EU locations above a certain value threshold may face customs duties, plus Irish VAT (23%) on (value + duties + shipping).
Documentation
A commercial invoice, correct HS codes, and item descriptions aid customs clearance.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender pays import taxes/fees, simplifying the experience for recipients.
Delivered At Place (DAP)
The recipient covers duties/VAT upon arrival, risking delays if they are unaware or unprepared.
2.4 With Monday Merch
Our Dutch warehouse (in Rotterdam) dispatches merchandise duty-free within the EU, including Ireland. We can also provide guidance on VAT compliance throughout the process.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Do employee gifts count as benefits?
If personal, yes; essential work gear usually isn’t taxed. There’s also a small benefit exemption for up to €500 per year in some cases.
Are business gifts to clients deductible?
Yes, if they’re for legitimate promotion, and not excessive or cash-like.
Local note?
Irish culture appreciates meaningful, moderate gestures—excess can appear insincere.
