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.

If the gift was received in 2017 or later, you can figure out the gift tax with the calculator.

If it was received in 2015 or 2016, the gift tax tables will show how much you must pay.


Information on tax brackets

  • 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 %

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 %

Calculate the gift tax based on the total value of the gift. Although the €4,000 threshold was applied to gifts before 2017, you must not deduct the tax-exempt part of €3,999 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
4,000–17,000 100  8 % 
17,000–50,000 1,140  11 % 
50,000–200,000 4,770  14 % 
200,000–1,000,000 25,770  17 % 
1,000,000– 161,700  20 % 

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 
4,000–17,000 100  21 % 
17,000–50,000 2,830  27 % 
50,000–1,000,000 11,740  33 % 
1,000,000– 325,240  36 % 

When is the due date for gift tax?

See guidance for filing and payment