Gift tax in Finland 2026 — how much do you pay?
The gift tax-free limit rose from 5,000 to 7,500 euros on 1 January 2026. Gifts from the same donor within three years may total up to 7,499 euros without gift tax.
Once the limit is reached, the tax is calculated on the whole value of the gift — the tax-free part is not deducted separately. Below are the scales, cumulation and examples.
- €7,500
- tax-free limit / 3 years
- 8–17 %
- class I
- 19–33 %
- class II
- 3 months
- deadline to file
When is a gift taxable?
Gift tax is paid when the combined value of gifts from the same donor within three years reaches 7,500 euros or more. The limit is per donor, so you can receive up to 7,499 euros from each parent separately over three years tax-free. The recipient pays the tax, and the gift is valued at fair value, that is the likely selling price at the time of the gift.
Gift tax scale 2026, class I
Class I covers the closest relatives: children and their descendants, a spouse, parents and grandparents. A cohabiting partner also falls into class I if they have a common child with the donor or were previously married.
| Value of the gift | Tax at lower limit | On the excess |
|---|---|---|
| €7,500 – 25,000 | €100 | 8 % |
| €25,000 – 55,000 | €1,500 | 10 % |
| €55,000 – 200,000 | €4,500 | 12 % |
| €200,000 – 1,000,000 | €21,900 | 15 % |
| over €1,000,000 | €141,900 | 17 % |
Gift tax scale 2026, class II
Class II covers everyone else, such as siblings, their children and unrelated persons. The class II rates are clearly higher.
| Value of the gift | Tax at lower limit | On the excess |
|---|---|---|
| €7,500 – 25,000 | €100 | 19 % |
| €25,000 – 55,000 | €3,425 | 25 % |
| €55,000 – 200,000 | €10,925 | 29 % |
| €200,000 – 1,000,000 | €52,975 | 31 % |
| over €1,000,000 | €300,975 | 33 % |
Worked examples
- Class I, gift €30,000 → tax €2,000 (€1,500 + 10 % × €5,000).
- Class I, gift €50,000 → tax €4,000.
- Class I, gift €100,000 → tax €9,900.
- Class II, gift €100,000 → tax €23,975.
Cumulation of gifts over three years
Gifts from the same donor within three years are added together and the tax is charged on the combined sum. Tax already paid on earlier gifts is deducted from the new tax so the same amount is not taxed twice. This prevents avoiding the tax-free limit by splitting a gift into small parts.
Filing the gift tax return
The gift tax return is filed in OmaVero within three months of receiving the gift if its value is 7,500 euros or more. The recipient files the return. Smaller gifts need no return, but it is worth documenting the three-year window.
Gift tax calculator 2026 →Calculators for this topic
FAQ
How much can you give tax-free in 2026?
Gifts from the same donor within three years may total up to 7,499 euros without gift tax. The earlier limit was 5,000 euros. The limit is per donor, so you can receive up to 7,499 euros from each parent separately.
Is the tax charged on the whole gift or only on the excess?
On the whole value of the gift. Once the 7,500-euro limit is reached, the tax-free part is not deducted separately — it is already included in the 100-euro standard amount at the lower limit of the scale.
What are the gift tax classes?
Class I covers children and their descendants, a spouse, parents and grandparents. Class II covers siblings and everyone else. The class I rate is 8–17 percent and the class II rate 19–33 percent.
Are gifts from the same donor added together?
Yes. Gifts within three years are added together and the tax is charged on the combined sum. Tax already paid on earlier gifts is deducted, which prevents avoiding the limit with small repeated gifts.
When must the gift tax return be filed?
In OmaVero within three months of receiving the gift if its value is 7,500 euros or more. The recipient files the return.
Which gifts are tax-free regardless of value?
Ordinary household goods for personal or family use up to 4,000 euros, and support given for another person’s upbringing, education or maintenance if it cannot be used for any other purpose.