Gift tax amount

The amount of gift tax is affected by the value of the gift and the tax bracket of the recipient. The family relation between the donor and the recipient determines the tax bracket.

You must pay gift tax if the value of the gift you get is €5,000 or more. You must also pay gift tax if you receive several gifts from one donor during a 3-year period and their total value is €5,000 or more.

How to estimate how much gift tax you must pay

  1. Find out the fair market value, i.e. the probable selling price, of the gift you receive. How to valuate a gift?
  2. Calculate the tax with the gift tax calculator (in Finnish and Swedish) or by using the tables below.

During the past 3 years, did you receive any other gifts from the same donor? If yes, you must include them in your calculation. Adding up the gifts received within 3 years

Gift tax tables

Estimate the gift tax based on the gift value and family relationship using the following 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 % 

Tax brackets in gift taxation

Gift tax is affected by the family relationship between the donor and the recipient. The relationship determines the tax category, i.e. the tax bracket. There are two tax brackets. For people falling under tax bracket 1, the gift tax is lower than for those of bracket 2.

  • 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 in the direct line of ascent or descent (child, grandchild, parent, grandparent, etc.). Adoptive children and parents are treated in the same way as biological relatives.
  • an heir of the donor's spouse or registered partner in the direct line of descent (child, grandchild, etc.).
  • relatives who are more distant than relatives falling under bracket 1
  • non-relatives, non-family members.

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