Gift Tax Calculator
Gift tax Netherlands 2026: calculate Dutch schenkbelasting, annual exemptions, and one-time child exemptions before you give or receive a gift.
Gift tax Netherlands 2026: calculate Dutch schenkbelasting, annual exemptions, and one-time child exemptions before you give or receive a gift.
Direct answer
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.
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.
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.
The recipient files in many cases. If the donor or recipient lives outside the Netherlands, residence, nationality, and emigration date can change Dutch liability; verify the cross-border position separately with the Dutch Tax Administration.
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