Are you about to receive a generous amount from your parents, grandparents or maybe a close friend? Then it is important to know whether you have to pay gift tax.
In this article, you will read what gift tax is, when it applies and how much you may need to pay to the Dutch Tax Administration.
What is gift tax?
Gift tax is the tax you pay on a gift if it exceeds a certain exemption threshold. Until 2010, this tax was called “schenkingsrecht.” The rules are laid down in the Inheritance Tax Act and determine under which conditions a gift is taxed. The amount of tax depends on:
- The value of the gift.
- The relationship between the giver and the receiver.
- The applicable exemptions.
Who pays the gift tax?
In principle, the receiver is responsible for paying the gift tax. However, the giver may choose to pay the tax instead, but the Tax Administration considers this an additional gift. This means the total gift amount increases, which also raises the tax due.
When do you have to pay gift tax?
Gift tax is owed when a gift exceeds a certain exemption. In 2025, the following annual exemptions apply:
- From parents to children: €6,713 per child.
- From other individuals (such as grandparents, friends, uncles or aunts): €2,690 per recipient.
If the gift stays below these exemptions, no tax is owed, and no tax return needs to be filed.
One-time higher exemptions
Under certain conditions, parents may give their children a higher tax-free amount once:
- General one-time gift: €32,195 (for children between 18 and 40 years).
- Gift for an expensive education: €67,064 (provided the education costs more than €20,000 per year, excluding living expenses).
Note: These increased exemptions are one-time only and cannot be combined with the annual exemption. In most cases, a tax return must be filed for these gifts.
Gift tax rates 2025
If the gift exceeds the exemption, the following tax rates apply:
For partners and children:
- Over the first €154,197: 10%
- Over the remainder: 20%
For grandchildren and further descendants:
- Over the first €154,197: 18%
- Over the remainder: 36%
For other recipients:
- Over the first €154,197: 30%
- Over the remainder: 40%
Gift tax return: how does it work?
If you receive a gift above the exemption, you are required to file a gift tax return. This can be done via Mijn Belastingdienst. The return for a gift received in 2025 can be submitted starting 1 March 2026.
What do you need for the return?
- Your own BSN number and that of the giver.
- DigiD login details.
- The date and value of the gift.
- Any notarial deed of gift (if applicable).
International gifts
When the giver lives abroad, special rules apply:
- If the giver has Dutch nationality and has lived abroad for fewer than 10 years, gift tax applies.
- If the giver does not have Dutch nationality and has lived outside the Netherlands for more than one year, no Dutch gift tax is due.
Calculating how much gift tax you must pay
Want to easily calculate how much gift tax you owe? Use the calculator on the Dutch Tax Administration website.
If you are unsure about your situation, it is wise to consult a tax advisor for professional guidance.
Conclusion
Gift tax can be complex, especially if you are not familiar with the exemptions and rates. By informing yourself well and using available tools and advisory services, you can avoid unpleasant surprises.
