How much can I gift my child tax-free in 2025?

In 2025, you can gift each child €6,713 annually tax-free. Additionally, children aged 18-40 can receive a one-time increased exemption of €32,195 (or €67,064 for expensive studies).

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

The annual exemption (€6,713 for children) can be used every year. The one-time increased exemption (€32,195) 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 €6,713 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 (€32,195) 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 (€6,713). Gift tax rates for grandchildren are higher (18%–36%) than for children (10%–20%).

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Gift Tax Calculator 2025

Calculate Dutch gift tax and discover tax-free gift options. Includes annual and one-time increased exemptions for children.

Gift Details

Relationship to Donor

Gift Amount

€

Recipient Age

Previous Gifts This Year

€

Available Exemptions

Annual exemption:€6,713

Calculation Results

Your gift tax calculation

Enter gift details to see the tax calculation

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Gift Tax Calculator 2025

Calculate Dutch gift tax and discover tax-free gift options. Includes annual and one-time increased exemptions for children.

Gift Details

Relationship to Donor

Gift Amount

€

Recipient Age

Previous Gifts This Year

€

Available Exemptions

Annual exemption:€6,713

Calculation Results

Your gift tax calculation

Enter gift details to see the tax calculation

Free

Save Your Calculation

Create a free account to save your calculation history and access it anytime.

Securely saved to your profile

Comprehensive

Need a Complete Tax Analysis?

Get personalized insights across all Dutch tax categories with our comprehensive 7-step tax flow.

All tax types in one flow

Personalized recommendations

Optimization strategies

Learn More in Our Guides

Box 3 Wealth Tax Guide

Fiscal Partner Optimization Guide

View all Dutch tax calculators

Frequently Asked Questions

Quickly find answers to common questions

Still have questions?

Visit Help Center Contact Support

Related Calculators

Explore other useful tax calculators for your financial planning.

→Inheritance Tax Calculator →Box 3 Tax Calculator →Child Budget Calculator →Gross to Net Calculator

Cookie Settings

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Gift Tax Calculator 2025

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

Need a Complete Tax Analysis?

Learn More in Our Guides

Frequently Asked Questions

Related Calculators

Stay Updated

Gift Tax Calculator 2025

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

Need a Complete Tax Analysis?

Learn More in Our Guides

Frequently Asked Questions

Related Calculators

Stay Updated