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Schenkbelasting Calculator 2026 - Dutch Gift Tax

Calculate Dutch gift tax for 2026: subtract the exemption, apply the rate that belongs to your relationship with the donor, and see what actually arrives. Official Belastingdienst rates and exemptions.

How Dutch Gift Tax Works in 2026

Schenkbelasting is paid by the person receiving the gift, not the one giving it, and only over the part that exceeds an exemption. The calculation has three steps: subtract the exemption, split what remains at the bracket threshold of € 158.669,00, and apply the percentages that belong to the relationship between donor and recipient.

That relationship decides everything. A partner or child pays 10 percent over the first € 158.669,00 and 20 percent over the rest. A grandchild pays 18 and 36 percent. Anyone else, including a brother, a sister, an aunt, or a friend, pays 30 and 40 percent. The same gift can therefore cost three very different amounts depending on who receives it.

The annual exemption is € 6.908,00 from parents to a child and € 2.769,00 from anyone else. Stay below it and no tax is due and no return is needed. On top of that there is a one-off increased exemption for children between 18 and 40 (the day of the 40th birthday still counts): € 33.129,00 to spend freely, or € 69.009,00 for an expensive study. Claiming it requires filing a gift tax return.

Two details catch people out. First, partners count as one donor, so a gift from both parents together falls under a single exemption rather than two. Second, the extra exemption for buying a home was abolished on 1 January 2024, so older articles describing a six-figure tax free gift for a house no longer apply.

This calculator covers the common cases. Business succession has its own arrangement with a far higher exemption, and gifts to registered charities are treated separately. For anything unusual, check with the Belastingdienst or an adviser before assuming the outcome.

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How the Schenkbelasting Calculator Works

  1. 01Enter the gift amount in euros
  2. 02Choose the relationship between donor and recipient, which sets the rate
  3. 03Pick the exemption that applies: annual, one-off for a child aged 18 to 40, or none
  4. 04See the tax, the taxable amount after the exemption, and what the recipient keeps

Relationship Decides the Rate

Dutch gift tax is paid by the recipient over the amount above the exemption. A partner or child pays 10 percent up to the bracket threshold and 20 percent above it, a grandchild 18 and 36 percent, and everyone else 30 and 40 percent. The same gift therefore costs very different amounts depending on who receives it. Note that the extra exemption for buying a home disappeared on 1 January 2024.

When to Use the Schenkbelasting Calculator

Use it when planning a gift to children or grandchildren, when deciding whether to spread a gift across years to stay within the annual exemption, or when you received a gift and want to know what to expect. For business succession or charitable gifts, separate rules apply.

Frequently Asked Questions

Who pays the gift tax, the giver or the receiver?→
The recipient pays, over the part of the gift that exceeds their exemption. A donor can agree to cover it, but the liability sits with the person receiving the gift.
Do gifts from both parents count separately?→
No. Partners count as one donor for gift tax, so a gift from both parents together falls under a single exemption rather than two.
Can I still receive a large tax free gift for a house?→
No. The one-off increased exemption for a home was abolished on 1 January 2024. A child aged 18 to 40 can still receive the freely spendable one-off exemption and use it for a house, subject to conditions.
Do I need to file a return?→
Not if the gift stays within the annual exemption. You do have to file when tax is due, and also when you want to claim a one-off increased exemption.

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