Family and inheritance
Gift tax estimate
Select gift year and donor/recipient relationship. Include other gifts in the same year and previously used increased exemptions. Check filing obligations separately.
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- Income, annual statements and assets
- Household, partner and children
- Dated decision, contract or bill
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Ask about your result →How much can I give tax-free in 2026, and must I file?
In 2026 the annual Dutch exemption is €6,908 from parents to a child and €2,769 from other donors. Combine related gifts within the same calendar year. An increased exemption has separate conditions and requires a return even if the tax is zero.
Identify the year and Dutch scope
Record when the gift was actually received, its value and the relationship. This concerns ordinary private gifts subject to Dutch gift tax. If the donor lives abroad, their former Dutch residence and nationality matter: check applicability separately. Paper gifts, businesses, property and a death close to the gift require additional assessment.
Belastingdienst — aangifteplicht en samenvoegenCombine the correct gifts
Add all gifts from the same donor within the same calendar year. Combine gifts from both parents in that year even if divorced. Donors who are partners generally count as one donor; gifts to you and your partner generally also combine. Check gift-tax partnership rules rather than relying only on income-tax rules.
Belastingdienst — aangifteplicht en samenvoegenBelastingdienst — schenken aan een kindCheck the annual exemption
For 2026, €6,908 applies from parent(s) to a child, including a fosterchild or stepchild. For other people it is €2,769 per donor, subject to the aggregation rules in step 2. Within the annual exemption the recipient ordinarily need not file. Above it, check filing and tax; each gift does not create a fresh exemption.
Belastingdienst — vrijstellingen 2026Belastingdienst — aangifteplicht en samenvoegenConsider an increased exemption
In 2026 a child may qualify once for €33,129 for any purpose. At the gift, the child or their partner must be at least 18 through the day of their 40th birthday; an earlier increased parental exemption for a home, study or unrestricted use can prevent eligibility. The increased exemption replaces, not supplements, the annual one. Expensive study may qualify for €69,009 with extra requirements: annual study costs at least €20,000 excluding living costs, notarial deed, actual payment and spending before 2029; no repayment of old student debt or paper gift. The separate home exemption ended on 1 January 2024.
Belastingdienst — vrijstellingen 2026Belastingdienst — schenken aan een kindUse the calculator and official return
Open the existing official calculator using year, relationship, total and prior exemptions. Its result depends on your inputs and is not a tax return. The recipient files where required through Mijn Belastingdienst: for a 2026 gift before 1 March 2027, after receipt, even without an invitation. Always claim an increased exemption in the return. Use the official form, not a general letter.
Belastingdienst — aangifteplicht en samenvoegenBelastingdienst — officiële schenkbelastingrekenhulpKeep evidence and check special cases
Keep transfer records, agreement, valuation, prior exemption details and submission receipt. Store sensitive details locally and enter them only where the official process requires. Recheck a later gift within the same year. For property, foreign donors, death or unclear partnership, ask the Belastingdienst, a notary or our assistance route; this page does not decide an individual tax case.
Belastingdienst — aangifteplicht en samenvoegenPrepare your next stepFill in and save · Word
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Can divorced parents each give €6,908 tax-free?
No. For the annual parent-child exemption, combine their gifts within the same calendar year. In 2026 €6,908 is the combined annual amount, not an amount for each parent.