How much can you give tax-free in 2026?
In 2026, parents can give a child up to €6,908 tax-free every year.¹ Give to anyone else, and the annual tax-free amount is €2,769.² These are the yearly exemptions, and they reset each calendar year.
Dutch gift tax applies when the donor lives in the Netherlands. A gift from parents abroad usually falls outside it. Above the exemption, the recipient pays gift tax on the excess.
We help you pick the right exemption and use it in the right order. You will also see when to time a gift and who must file a return. If your parents left the Netherlands recently, Dutch gift tax can still apply. This depends on how long ago they left and whether they are Dutch nationals.
In short
Annual gift to a child. Parents can give up to €6,908 tax-free every year.¹
One-time raised exemption, age 18 to 40. Up to €33,129 tax-free, or €69,009 for an expensive study. You can use it once in your life, and it replaces that year's annual exemption.¹
Both parents count as one donor. Even when they are divorced, you add their amounts together.¹
Filing can still apply at €0 tax. Use the one-time exemption, and your child files a return even when nothing is due.²
Which exemption fits your situation?
Start with who receives the gift and how old they are. There are two routes: the annual exemption and the one-time raised exemption.
The annual exemption applies every year. Parents can give a child €6,908, and anyone else can receive €2,769.² For gift tax, a "child" also includes a stepchild and a foster child (stiefkind or pleegkind).¹
The one-time raised exemption is larger, but stricter. Your child must be between 18 and 40 at the time of the gift. It replaces the annual exemption in that year, and you can use it only once per donor, per lifetime.¹
One rule often catches families by surprise. Both parents count as a single donor. Even after a divorce, you add both parents' gifts together against the same exemption.¹
The one-time exemption rises to €69,009¹ when your child pays for an expensive study. Conditions apply to the study and the payment. See our exemptions overview for every exemption and condition.
| Situation | Tax-free in 2026 | Good to know |
|---|---|---|
| Annual, parent to child | €6,908 | Every year |
| Annual, any other recipient | €2,769 | Every year |
| One-time, child 18 to 40, free to spend | €33,129 | Once per lifetime, replaces that year's annual |
| One-time, child 18 to 40, expensive study | €69,009 | Conditions apply, once per lifetime |
Use the exemptions in the right order and time them
Order matters. The one-time exemption replaces the annual one in the same year. So use it in a year when you are not relying on the annual €6,908. In other years, give the annual amount instead.
Timing lets you combine across calendar years. A gift on 31 December and another on 1 January fall in two different tax years. This allows you to use two annual exemptions just days apart.
Do you need to file a gift tax return?
Sometimes, yes, even when no tax is due. The recipient files the gift tax return (aangifte schenkbelasting), not you as the donor.² Filing applies in two cases: the gift exceeds the exemption, or the one-time exemption applies.²
One important point: the one-time exemption can bring the tax down to €0. Your child still files to claim it.² Filing is how the Belastingdienst (the Dutch Tax Administration) applies the exemption.
The deadline is firm. Your child files before 1 March of the year after the gift.² Miss it, and you risk losing the exemption or facing a bill you could have avoided. Any other recipient follows the same deadline and files the same return.
Common questions about tax-free gifting
Can both parents each give the full amount?
No. Both parents count as one donor for gift tax. You add their gifts together against a single exemption, even when they are divorced.¹
Does my child pay tax on the gift?
Not on the tax-free part. Up to €6,908 a year, a gift from parents stays free of gift tax.¹ Above the exemption, the recipient pays schenkbelasting on the excess.
What if I give more than the exemption?
The recipient files a gift tax return.² Tax applies only to the amount above the exemption.
Is a tax-free gift for a house still possible?
No. The raised exemption for a home, the jubelton, was abolished on 1 January 2024. You can still use the annual or one-time exemption for any purpose.
Let us file your gift tax return
Made a gift, or planning one? We check which exemption applies and file the gift tax return with you.
