Calculator – estimate how much gift tax you must pay
The amount of gift tax depends on the value of the gift and on the tax bracket, i.e. the family relationship between the donor and the donee.
You can use the gift tax calculator to estimate how much gift tax you must pay.
If you have received other gifts from the same donor within the past 3 years, also include them in your gift tax calculation. You can deduct any gift tax you have paid on the earlier gifts. The tax you can deduct based on a gift received before 1 January 2026 is calculated using the gift tax tables applied after 1 January 2026.
Further, you do not need to pay gift tax on gifts valued at less than €7,500 (previously less than €5,000) if your tax liability has begun on or after 1 January 2026. However, if the gift is valued at €7,500 or more, you must pay gift tax on the full value of the gift.
Tax brackets and gift tax tables
Donees (gift recipients) are assigned to one of two tax brackets based on their family relationship with the donor. In tax bracket 1, the tax is lower.
Tax bracket 1 is applied when the donee is the doner’s
- spouse or registered civil partner
- partner who has (or has had) a child with the donor or who has previously been married to or in a registered partnership with the donor
- child, grandchild, parent, grandparent, etc., i.e. the donor’s lineal ascendant or descendant; adoptive children and parents are treated in the same way as biological family members
- a child, grandchild, etc., i.e. a lineal descendant, of the donor’s spouse or registered civil partner
- a child, grandchild, etc., i.e. a lineal descendant, of the donor’s deceased spouse
- a child, grandchild, etc., i.e. a lineal descendant, of the donor’s ex-spouse, even in the case that the donor or the child’s parent has remarried.
Gift tax table as of 1 January 2026
Calculate the gift tax based on the total value of the gift. Although gifts valued at less than €7,500 are exempt from tax, the tax-exempt amount of €7,499 is not subtracted from the fair value. The amount has already been taken into account in the gift tax table.
| Value of gift, € | Tax at the lower limit, € | Tax rate (%) for the exceeding part |
|---|---|---|
| 7,500–25,000 | 100 | 8 % |
| 25,000–55,000 | 1,400 | 10 % |
| 55,000–200,000 | 4,500 | 12 % |
| 200,000–1,000,000 | 21,900 | 15 % |
| 1,000,000– | 141,900 | 17 % |
Example: You receive a cash gift of €30,000 from your grandmother. The tax on €25,000 is €1,500. The tax on the amount exceeding €25,000 – here €5,000 – is 10%, i.e. €500. The total amount of gift tax you need to pay is therefore €2,000.
Gift tax table until 31 December 2025
Calculate the gift tax based on the total value of the gift. Although gifts valued at less than €5,000 are exempt from tax, the tax-exempt amount of €4,999 is not subtracted from the fair value. The amount has already been taken into account in the gift tax table.
| Value of gift, € | Tax at the lower limit, € | Tax rate (%) for the exceeding part |
|---|---|---|
| 5,000–25,000 | 100 | 8 % |
| 25,000–55,000 | 1,700 | 10 % |
| 55,000–200,000 | 4,700 | 12 % |
| 200,000–1,000,000 | 22,100 | 15 % |
| 1,000,000– | 142,100 | 17 % |
Example: You receive a cash gift of €30,000 from your grandmother. The tax on €25,000 is €1,700. The tax on the amount exceeding €25,000 – here €5,000 – is 10%, i.e. €500. The total amount of gift tax you need to pay is therefore €2,200.
- other relatives than those included in tax bracket 1, for example siblings and their children
- persons who are not family, such as friends.
Gift tax table as of 1 January 2026
Calculate the gift tax based on the total value of the gift. Although gifts valued at less than €7,500 are exempt from tax, the tax-exempt amount of €7,499 is not subtracted from the fair value. The amount has already been taken into account in the gift tax table.
| Value of gift, € | Tax at the lower limit, € | Tax rate (%) for the exceeding part |
|---|---|---|
| 7,500–25,000 | 100 | 19 % |
| 25,000–55,000 | 3,425 | 25 % |
| 55,000–200,000 | 10,925 | 29 % |
| 200,000–1,000,000 | 52,975 | 31 % |
| 1,000,000– | 300,975 | 33 % |
Example: You receive a cash gift of €30,000 from your sister. The tax on €25,000 is €3,425. The tax on the amount exceeding €25,000 – here €5,000 – is 25%, i.e. €1,250. The total amount of gift tax you need to pay is therefore €4,675.
Gift tax table until 31 December 2025
Calculate the gift tax based on the total value of the gift. Although gifts valued at less than €5,000 are exempt from tax, the tax-exempt amount of €4,999 is not subtracted from the fair value. The amount has already been taken into account in the gift tax table.
| Value of gift, € | Tax at the lower limit, € | Tax rate (%) for the exceeding part |
|---|---|---|
| 5,000–25,000 | 100 | 19 % |
| 25,000–55,000 | 3,900 | 25 % |
| 55,000–200,000 | 11,400 | 29 % |
| 200,000–1,000,000 | 53,450 | 31 % |
| 1,000,000– | 301,450 | 33 % |
Example: You receive a cash gift of €30,000 from your sister. The tax on €25,000 is €3,900. The tax on the amount exceeding €25,000 – here €5,000 – is 25%, i.e. €1,250. The total amount of gift tax you need to pay is therefore €5,150.
Deduction based on the right of possession
Read more about valuation of possession rights