Discretionary Trust Tax (DTT)

Exemptions from Discretionary Trust Tax (DTT)

Certain types of discretionary trusts are exempt from Discretionary Trust Tax (DTT).

Discretionary trusts are exempt where it can be shown to Revenue’s satisfaction that they have been created exclusively:

  • for purposes that, in accordance with the law of the State, are public or charitable
  • for the purposes of a superannuation scheme or a registered unit trusts scheme
  • for the purpose of providing for the upkeep of a heritage house or garden
  • or
  • for the benefit of persons who are incapable of managing their affairs due to:
    • age or improvidence
    • physical incapacity
    • mental incapacity
    • or
    • legal incapacity.

You must apply for the exemption:

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Published: 22 October 2026 Print this page

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