1Gift tax in a nutshell
2Which exemption applies?
Who gives to whom?
32026 rates above the exemption
| Rate up to / above €158,669 | |
|---|---|
| Children | 10% / 20% |
| Grandchildren | 18% / 36% |
| Everyone else | 30% / 40% |
4Worked examples
| Gift tax, yearly exemption | With the one-time exemption | |
|---|---|---|
| €20,000 to a child | €1,309 | €0 |
| €20,000 to a grandchild | €3,102 | — |
| €20,000 to a friend | €5,169 | — |
5Filing a gift tax return
- 1When
If the gift is above the exemption, or if you claim a one-time exemption, even when no tax is due.
- 2Who
The recipient files, online with DigiD.
- 3Deadline
By 1 March of the year after the gift.
- 4Proof
Transfer the money by bank, and keep a gift agreement for larger amounts.
6Gifts across borders
| Dutch gift tax? | |
|---|---|
| Giver lives in the Netherlands | Yes, wherever the recipient lives |
| Giver is Dutch and left less than 10 years ago | Yes |
| Giver emigrated, not Dutch, less than 1 year ago | Yes |
| Giver lives abroad otherwise | No; the money counts in your Box 3 afterwards |
7Gifts and inheritance tax
8Common questions
Is a birthday or wedding present taxed?
Normal presents are not a concern in practice; the rules matter for larger amounts of money or valuables.
Can both parents each give the yearly amount?
No, both parents together count as one giver for the yearly exemption.
Is a loan from my parents a gift?
Not if it is a real loan with an agreement, interest and repayments. An interest-free loan can be partly a gift.
Does a gift affect my benefits?
It adds to your savings, which can matter for benefits and Box 3.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Tot welk bedrag is een schenking belastingvrij in 2026? (in Dutch)
- Tarieven schenkbelasting 2026 (in Dutch)
Ready to run your own numbers?
Gift tax calculator