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%).

Gift Tax Calculator 2026

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:€6,908

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Gift Tax Calculator 2026

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Gift Tax Calculator 2026

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

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Frequently Asked Questions

Related Calculators

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