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Gift tax 2026 — exemptions for gifting children + others

DIRECT ANSWER

Annual exemption child €6,713, one-off raised €31,813 (18-40 years) or €66,268 (home). Return by 1 March next year.

Reviewed by FFCheck-redactie · Last reviewed 2026-05-28

Gift tax (Succession Act 1956) is levied on gifts above the annual exemption. 2026 exemptions:

  1. Parent to child annually €6,713
  2. One-off raised 18-40 yr €31,813 (free use)
  3. One-off study €69,961 (€31,813 general + €38,148 study)
  4. One-off homeABOLISHED since 1 Jan 2024 (was €27,231)
  5. Other beneficiaries annually €2,690. Rates: same as inheritancepartner/child 10%/20%, other 18-40%. Return: before 1 March of year after gift, even if under exemption (to prove reporting). NOTE: gifts within 180 days before donor's death count for inheritance tax (aggregation rule) — avoids last-minute optimisation. Gifts via notarial deed (transfers >€20k recommended): public record, better proof. For "quiet" gifts: bank transfer with "gift" in description + return before 1 March.

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Sources

Updated: 2026-05-28

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