Taxes & rules
Gift exemption 2026: what can you give tax-free?
In short
In 2026, parents together may give a child €6,908 annually without gift tax. The general annual exemption from another donor is €2,769. A qualifying child aged 18 to 40, or with a partner in that range, may use the one-time €33,129 exemption instead, subject to its conditions.
Annual exemptions in 2026
Parents are treated together as one donor for the €6,908 annual parent-child exemption. The €2,769 general exemption applies to gifts from other people, including grandparents, siblings, other relatives and friends. Partners can also be combined as one donor under the gift-tax rules.
The one-time €33,129 exemption
The recipient must be a child of the donor and be aged 18 to 40, or have a partner in that age range. The 40th birthday still counts. The recipient must not have used an earlier increased exemption from those parents.
This increased exemption replaces the annual parent-child exemption for that year; it is not added on top. The recipient must file a gift-tax return to claim it.
Gift-tax rates for 2026
Apply the relevant exemption first. The 2026 rate table uses a €158,669 bracket threshold. Partners and children pay 10% in the first bracket and 20% above it. Grandchildren and further descendants pay 18% and 36%. Other recipients pay 30% and 40%.
The recipient normally files and pays the gift tax. Check donor partnership, earlier gifts in the calendar year and any special exemption before calculating the taxable amount.
Combining a genuine loan with a separate gift
A loan and a separate gift can coexist. Keep the agreement, loan payments and gift transfers separate, and do not assume the exemption changes whether the loan itself is genuine.
Sources and further reading
Facts checked against the primary sources below on 16 August 2026.
Belastingdienst: gift-tax exemptions for 2026
Belastingdienst: gift-tax rates for 2026
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