Loans & insurance · gift
Gift tax calculator 2026
Gift tax (lahjavero) is a tax paid on a gift you receive when the combined value of gifts from the same donor within three years reaches 7,500 euros or more. The tax is progressive and uses the same scale as inheritance tax. This calculator shows the gift tax based on the class, the value of the gift and any earlier gifts.
From the start of 2026 the tax-free limit rose from 5,000 to 7,500 euros. For example, in class I a 50,000-euro gift is taxed 4,000 euros and a 100,000-euro gift 9,900 euros. The result is indicative.
Gift details
The fair value (käypä arvo) — the likely selling price at the time of the gift.
Class I: children, grandchildren, spouse, parents. Class II: siblings and others.
Gifts from the same donor within the last three years are added together.
Gift tax
€1,100
The tax payable on this gift.
| Taxable combined sum | €20,000 |
| Gift tax | €1,100 |
| Effective tax rate | 5.5 % |
The calculator is indicative and computes gift tax for the chosen class, taking into account earlier gifts from the same donor within three years. It does not cover all special situations, such as retaining a right of possession (hallintaoikeus), the generation-transfer relief (sukupolvenvaihdos), or the exemption for gifts for education, upbringing and maintenance. Property is valued at fair value at the time of the gift. Check the final tax with the Tax Administration's gift tax calculator and your tax decision.
How is gift tax calculated?
Gift tax is paid in Finland when the combined value of gifts from the same donor within three years reaches 7,500 euros or more. From the start of 2026 the tax-free limit rose from 5,000 to 7,500 euros. Once the limit is reached, the tax is calculated on the whole value of the gift, because 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. Gift tax is progressive and uses the same scale as inheritance tax. Class I covers close relatives such as children, grandchildren, a spouse and parents, and class II everyone else, such as siblings and unrelated persons. In class I the rate is 8–17 % and in class II 19–33 %. The tax is calculated as: tax at the lower limit plus the rate times the difference between the gift and the lower limit of the bracket. For example, in class I a 50,000-euro gift is taxed 4,000 euros and a 100,000-euro gift 9,900 euros. 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 so the same amount is not taxed twice.
Tax-free limit, classes and cumulation
Gift tax is paid when the combined value of gifts from the same donor within three years reaches 7,500 euros. The limit is per donor, so you can receive up to 7,499 euros from each parent separately over three years tax-free. Once the limit is reached, the tax is calculated on the whole value of the gift, because 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.
There are two gift tax classes. Class I covers the closest relatives: children and their descendants, a spouse, parents and grandparents, and a cohabiting partner if they have a common child with the donor or were previously married. Class II covers everyone else, such as siblings, their children and unrelated persons. The class I rate is 8–17 % and the class II rate 19–33 %, so more distant relations are taxed considerably more heavily.
The tax is calculated in brackets: tax at the lower limit plus the rate times the difference between the gift and the lower limit of the bracket. For example, in class I a 30,000-euro gift is taxed 1,500 euros up to 25,000 euros, and the excess 5,000 euros is taxed at 10 percent, or 500 euros, for a total of 2,000 euros. The same 30,000-euro gift in class II produces a clearly higher tax, because the class II rates are higher.
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 so the same amount is not taxed twice. This prevents avoiding the tax-free limit with small repeated gifts. 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.
Frequently asked questions
How much can you give tax-free in 2026?
From the start of 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 over three years tax-free.
What are the gift tax classes?
Class I covers the closest relatives: children and their descendants, a spouse, parents and grandparents, and a cohabiting partner if they have a common child with the donor or were previously married. Class II covers everyone else, such as siblings, their children and unrelated persons. The class I scale (8–17 %) is lighter than class II (19–33 %).
How is the tax calculated in brackets?
The tax is: tax at the lower limit plus the rate times the difference between the gift and the lower limit of the bracket. For example, in class I a 30,000-euro gift is taxed 1,500 euros up to 25,000 euros, and the excess 5,000 euros is taxed at 10 percent, or 500 euros, for a total of 2,000 euros.
Are gifts from the same donor added together?
Yes. 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. This prevents avoiding the tax-free limit with small repeated gifts.
When must the gift tax return be filed?
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 do not require a return, but it is worth documenting the three-year window.
Is it better to give a gift or leave an inheritance?
Both are taxed, but the thresholds differ: the gift tax-free limit is 7,500 euros over three years from the same donor, while the inheritance tax-free limit is 30,000 euros per heir. Repeated lifetime gifts let you use the tax-free limit several times. For planning it is worth seeking professional advice if needed.