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Gift Tax Calculator

Gift tax Netherlands 2026: calculate Dutch schenkbelasting, annual exemptions, and one-time child exemptions before you give or receive a gift.

Tax year 2026 · reviewed June 2026

Direct answer

Dutch gift tax and exemptions in 2026

The recipient generally pays Dutch gift tax on the part of a gift above the applicable exemption. This calculator compares the gift with the annual and one-time exemptions for 2026, then applies the rate for the recipient's relationship to the donor.

Annual child exemption

€6,908

Exemption per child per calendar year.

Annual other exemption

€2,769

General annual exemption for other recipients.

One-time increased exemption

€33,129

Only when the statutory age and use conditions are met.

Child tax rates

10% / 20%

The bracket threshold is €158,669.

Example question

A parent gives money to a child. Enter the total gift, earlier gifts in the same year, and any qualifying increased exemption to estimate the taxable gift and filing position.

Who pays Dutch gift tax?

The recipient is normally liable. The donor can pay the tax on the recipient’s behalf, but that payment can itself increase the taxable gift.

Last reviewed: Tax year 2026, reviewed in June 2026Official sources: Belastingdienst - income tax, Belastingdienst - gift and inheritance taxRead our methodology

Frequently asked questions

Quickly find answers to common questions

How much can I gift my child tax-free in 2026?

In 2026, you can gift each child €6,908 annually tax-free. Additionally, children aged 18-40 can receive a one-time increased exemption of €33,129 (or €69,009 for expensive studies).

What is the difference between annual and one-time increased exemption?

The annual exemption (€6,908 for children) can be used every year. The one-time increased exemption (€33,129) can only be used once in a lifetime when the child is between 18 and 40 years old.

Do I need to file a gift tax return if I stay below the exemption?

If the gift is below the annual exemption, you generally do not need to file a return. However, if you use the one-time increased exemption, you must file a gift tax return.

How does gift tax work with multiple children?

Each child has their own exemption. You can gift €6,908 annually to each child tax-free. The one-time increased exemption is per child as well.

Can I use the one-time increased exemption multiple times?

No, the one-time increased exemption can only be used once per child. However, unused portions can be gifted in subsequent years until fully used.

What happened to the "Jubelton" (home purchase gift exemption)?

The "Jubelton" (the large one-time gift exemption for home purchase) was abolished as of January 1, 2024. Now, only the regular one-time increased exemption (€33,129) remains available for children aged 18-40 (conditions apply).

Can I split a large gift over multiple years?

Yes. If you want to give more than the annual exemption, you can spread the gift over multiple years. Each year, the annual exemption applies anew.

What is the gift tax exemption for grandchildren?

Grandchildren generally receive the same annual exemption as children (€6,908). Gift tax rates for grandchildren are higher (18%–36%) than for children (10%–20%).

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