Can parents gift a mortgage deposit in Ireland?
A family gift can form part of a home-buying deposit, but the lender and tax position need to be checked before relying on it.
Page checked: 21 October 2026
A gifted deposit can be a lender question
Some lenders accept gifted deposits subject to their own documentation and source-of-funds requirements. A lender may want evidence that the money is a genuine gift and not an undisclosed loan.
There can also be tax implications
Gift tax and Capital Acquisitions Tax rules are separate from mortgage approval. The tax treatment depends on the relationship, amount and the recipient's previous benefits, so check the current Revenue rules or obtain professional tax advice before a large gift is made.
A lender accepting a gifted deposit does not automatically mean the gift is tax-free.
Official source
Sources & assumptions
Central Bank mortgage-measure limits and Revenue stamp-duty rules can change. Check the official sources before relying on an estimate.
Central Bank mortgage measures · Central Bank retail interest rates
Official source
Check Revenue’s current residential stamp-duty rates and the Central Bank mortgage measures before relying on these examples. Costs other than stamp duty are estimates and vary by transaction.