How much can I gift my child tax-free in 2025?

In 2025, you can gift each child €6,713 annually tax-free. Additionally, children aged 18-40 can receive a one-time increased exemption of €32,195 (or €67,064 for expensive studies).

What is the difference between annual and one-time increased exemption?

The annual exemption (€6,713 for children) can be used every year. The one-time increased exemption (€32,195) can only be used once in a lifetime when the child is between 18 and 40 years old.

Do I need to file a gift tax return if I stay below the exemption?

If the gift is below the annual exemption, you generally do not need to file a return. However, if you use the one-time increased exemption, you must file a gift tax return.

How does gift tax work with multiple children?

Each child has their own exemption. You can gift €6,713 annually to each child tax-free. The one-time increased exemption is per child as well.

Can I use the one-time increased exemption multiple times?

No, the one-time increased exemption can only be used once per child. However, unused portions can be gifted in subsequent years until fully used.

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Gift Tax Calculator 2025

Calculate Dutch gift tax and discover tax-free gift options. Includes annual and one-time increased exemptions for children.

€6,713

Annual Child Exemption

Per child per year

€2,690

Annual Other Exemption

For other recipients

€32,195

One-Time Increased

Child 18-40 years

10-20%

Child Tax Rate

Progressive rates

Gift Details

Relationship to Donor

Gift Amount

€

Recipient Age

Use One-Time Enhanced Exemption?

Previous Gifts This Year

€

Available Exemptions

Annual exemption:€6,713

Enhanced (general):€32,195

Enhanced (study):€67,064

Calculation Results

Your gift tax calculation

Enter gift details to see the tax calculation

Free

Save Your Calculation

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Securely saved to your profile

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Gift Tax Calculator - Frequently Asked Questions

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Gift Tax Calculator 2025

Calculate Dutch gift tax and discover tax-free gift options. Includes annual and one-time increased exemptions for children.

€6,713

Annual Child Exemption

Per child per year

€2,690

Annual Other Exemption

For other recipients

€32,195

One-Time Increased

Child 18-40 years

10-20%

Child Tax Rate

Progressive rates

Gift Details

Relationship to Donor

Gift Amount

€

Recipient Age

Use One-Time Enhanced Exemption?

Previous Gifts This Year

€

Available Exemptions

Annual exemption:€6,713

Enhanced (general):€32,195

Enhanced (study):€67,064

Calculation Results

Your gift tax calculation

Enter gift details to see the tax calculation

Free

Save Your Calculation

Create a free account to save your calculation history and access it anytime.

Securely saved to your profile

Comprehensive

Need a Complete Tax Analysis?

Get personalized insights across all Dutch tax categories with our comprehensive 7-step tax flow.

All tax types in one flow

Personalized recommendations

Optimization strategies

Gift Tax Calculator - Frequently Asked Questions

Quickly find answers to common questions

Still have questions?

Gift Tax Calculator 2025-2026 - Dutch Schenkbelasting | Belastbaar

Gift Tax Calculator 2025

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

Need a Complete Tax Analysis?

Gift Tax Calculator - Frequently Asked Questions

Stay Updated

Gift Tax Calculator 2025

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

Need a Complete Tax Analysis?

Gift Tax Calculator - Frequently Asked Questions

Stay Updated

Gift Tax Calculator 2025

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

Need a Complete Tax Analysis?

Gift Tax Calculator - Frequently Asked Questions

How much can I gift my child tax-free in 2025?

What is the difference between annual and one-time increased exemption?

Do I need to file a gift tax return if I stay below the exemption?

How does gift tax work with multiple children?

Can I use the one-time increased exemption multiple times?

What happened to the "Jubelton" (home purchase gift exemption)?

Can I split a large gift over multiple years?

Gift Tax Calculator 2025

Gift Details

Available Exemptions

Calculation Results

Save Your Calculation

Need a Complete Tax Analysis?

Gift Tax Calculator - Frequently Asked Questions

How much can I gift my child tax-free in 2025?

What is the difference between annual and one-time increased exemption?

Do I need to file a gift tax return if I stay below the exemption?

How does gift tax work with multiple children?

Can I use the one-time increased exemption multiple times?

What happened to the "Jubelton" (home purchase gift exemption)?

Can I split a large gift over multiple years?