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After you have received a gift, it is crucial to file a correct gift tax return. You have to do this to avoid a tax assessment later on. TaxSavers is happy to help you with filing a complete and correct gift tax return.
What is gift tax?
In the Netherlands you pay tax on gifts that you receive. The amount depends on your relationship to the giver and the value of the gift. Each year you are allowed to receive tax free gifts up to a certain limit: €6,713 from parents (with an exemption of €32.195 for a specific one time purpose) and €2,690 from others for the year 2025, which you file in 2026. All amounts gifted above these thresholds are taxes at different rates, between 10% to 40%.
When to file a gift tax return?
You file a gift tax return when you receive a gift that is higher than the tax-free allowance for your relationship with the giver or you want to claim a specific exemption. You can file online through the Belastindienst.
I received a gift
Did you receive a gift? Often, you have to deal with gift tax. Be aware: not only money is considered a gift. All things with value, such as a car or a house, are considered as a gift.
But how much tax do you have to pay? It depends on several factors, namely: the value, the relationship you have with the donor, and the aim of the gift. We elaborate on this on this page.
Be aware!
You must file the gift tax return to the Dutch tax authorities (Belastingdienst) before the 1st of March in the year after the gift.
Tax exemptions 2026
In some situations, you do not have to pay gift tax. There are several tax exemptions that depend on the value of the gift, your relationship with the one who granted you the gift, and the aim of the gift. In this table you can see what the tax exemptions are for 2026, which you file in 2027:
| Receiver | Exemption |
| Child | €6,908 annually |
| Child 18-40 years | One-off €33.129 (or one-off €69.009 in case of an expensive study) |
| Other receivers | €2,769 annually |
In the table you can see what the tax exemptions were for 2025:
| Receiver | Exemption |
| Child | €6.713 annually |
| Child 18-40 years | One-off €32.195 (or one-off €67.064 in case of an expensive study) |
| Other receivers | €2,690 annually |
How much gift tax do I have to pay in 2026?
The amount that exceeds the tax exemption is taxed at a certain tax rate. The applicable tariff depends on your relationship with the person who granted you the gift. The tariffs can be found in this table for 2026 which you file in march 2027:
| Gift | Partner and children | Grandchildren and further descendants | Other receivers |
| € 0 – € 158,669 | 10% | 18% | 30% |
| € 158.669 and more | 20% | 36% | 40% |
An overview of the tariffs can be found in this table for 2025:
| Gift | Partner and children | Grandchildren and further descendants | Other receivers |
| € 0 – € 154.197 | 10% | 18% | 30% |
| € 154.197 and more | 20% | 36% | 40% |
Gift tax for expats in the Netherlands
As an expat in the Netherlands you may need to pay Dutch gift tax. The key factor here is where the gift giver (in other words donor) lives:
- If the donor is from the Netherlands, Dutch gift tax applies even if you dont live in the Netherlands.
- If you live in the Netherlands and receive a gift, Dutch gift tax may apply, if the donor is a Dutch citizen that has moved abroad. (this has to be within 10 years)
If you as an expat have received a gift from family in living in another country, this means you probably have to file Dutch gift tax return.
Examples:
- A parent in the Netherlands gifts money to their child studying abroad, Dutch gift tax appplies here
- An expat living in the Netherlands receives a gift from family abroad, Dutch gift tax applies here if the donor has Dutch connections.
Do you still have some questions left regarding the gift tax return? Or to you have other tax-related questions? We are happy to help you. Feel free to contact us using our information mentioned below.
Latest news about gift tax in the Netherlands
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Kelly Kalksma
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Kelly Kalksma2025-09-19 08:26:332025-10-24 15:56:19Prinsjesdag 2025– Budget day: tax plans and consequences for entrepreneurs, box 3 finances, and housing marketFrequently asked questions about gift tax in the Netherlands
Gift tax applies to gifts exceeding the yearly exemptions, this FAQ section offers clear and practical answers to the most common questions about gift tax in the Netherlands.
Do I pay tax if I receive a gift from abroad in the Netherlands?
Yes, if you receive a gift from someone living abroad in the Netherlands, you have to fila a gift tax return and you may owe gift tax in the Netherlands. Whether you pay tax or not depends on the amount of the gift and if it is applicable for exemptions.
When do you need to file a gift tax return in the Netherlands?
You file a gift tax return if you have received a gift that exceeds the tax-free exemption, which is for 2024 (which you file 2025) €6,713 annually. The exact filing requirements depend on the value of the gift and the relationship between the receiver and the donor.
What is the deadline for filing a gift tax return?
The deadline to file your gift tax return is the 1st of March of the following year you received your gift in. So if you receive your gift in 2025, you file the 1st of March 2026.
Can parents gift money for a house purchase tax-free?
Yes, parents can gift a certain amount tax free to their children for the purchase of a house. This maximum amount varies year to year, for 2025 it is €32.195. This larger amount can be only gifted once and if you meet the specific requirements.
What counts as a gift for Dutch tax purposes?
A gift is a transfer of cash or assets given without something received in return. This includes property, money, shares or other valuables. The Dutch tax law defines specific rules to determine what counts and are taxable as gifts.
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