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Calculator – estimate how much gift tax you must pay

The amount of gift tax is affected by the fair market value of the gift and the tax bracket of the recipient. The bracket is determined by how the donor is related to the recipient.

You can use the gift tax calculator to make preliminary calculations of how much you must pay.


Information on tax brackets

Gift recipients’ tax brackets depend on their family relation with the donor. There are two brackets. To be in gift tax bracket 1 means lower taxes.

  • a spouse or a partner in a registered partnership
  • a co-habiting 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
  • an heir of the donor – adoptive children and parents are treated in the same way as biological relatives in descending or ascending line (child, grandchild, parent, grandparent, etc.)
  • an heir of the donor's spouse or registered partner in the direct descending line (child, grandchild, etc.)
  • a child of a spouse who is now deceased, or a child of a previous spouse
  • a child of a previous spouse in circumstances where the donor, or the child’s parent, has entered into marriage with a new spouse.
  • any relatives who are more distant than those who are in the first bracket
  • non-relatives, non-family members.

Gift tax tables

Calculate the gift tax based on the total value of the gift. This means that although gifts are free of tax up until the threshold of €5,000, you must not deduct the tax-exempt part of €4,999 from the fair market value of the asset. The tax-exempt part has already been deducted in the tables below.

Bracket 1: the closest relatives and family

Bracket 1: the closest relatives and family
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 €30,000 as a cash gift from your grandmother. The tax on €25,000 amounts to €1,700. For the part going over €25,000 – in other words, for €5,000 – the tax percentage is 10%, resulting in €500 of tax. You pay €2,200 in gift tax.

Bracket 2: other than close relatives

Bracket 2: other than close relatives
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 €30,000 as a cash gift from your sister. The tax on €25,000 amounts to €3,900. For the part going over €25,000 – in other words, for €5,000 – the tax percentage is 25%, resulting in €1,250 of tax. You pay €5,150 in gift tax.

Retained rights of possession, reduced tax

Read more about valuation of possession rights

When is the due date for gift tax?

See guidance for filing and payment