Free tool
Finnish gift tax calculator
Enter the value of the gift and the recipient’s relationship to the donor, and the calculator estimates the Finnish gift tax using Verohallinto’s official gift tax scale. The result is an indicative estimate.
The value of the gift you received in euros. If you receive several gifts from the same donor within three years, add them together.
You are in tax class 1 (closest relatives), where the tax is lower.
This calculator gives an indicative estimate of the gift tax. It calculates the tax on a single gift and does not replace Verohallinto’s gift tax decision.
Who belongs to which tax class?
Tax class 1 – closest relatives (lower tax)
- Spouse or registered partner
- Child, grandchild and other relatives in the direct descending line
- Parent, grandparent and other relatives in the direct ascending line
- A cohabiting partner who has or has had a shared child with the donor
Tax class 2 – other than closest relatives (higher tax)
- Siblings and their descendants
- Aunts and uncles
- Cousins
- Other relatives and people outside the family, for example friends
Also calculate inheritance tax with the inheritance tax calculator →
How gift tax is calculated
Gift tax depends on the value of the gift and your tax class. No tax is due on a gift below €7,500 (the 2025 threshold was €5,000). If the gift is €7,500 or more, the tax is calculated on the whole value using the gift tax scale. The tax-free amount is not deducted separately — it is already built into the scale.
Gift tax classes
Recipients are divided into two tax classes by their relationship to the donor. Tax class 1 covers the spouse, children, grandchildren, parents and grandparents, with lower rates. Tax class 2 covers siblings, other relatives and people outside the family, with higher rates.
The three-year rule
Gifts received from the same donor within three years are added together and taxed as one whole. The €7,500 tax-free threshold therefore applies to the three-year total, not to a single gift. If you have received several gifts from the same donor, enter their combined value to see the gift tax on the whole sum. In the final assessment Verohallinto deducts gift tax already paid on earlier gifts, so the same gift is not taxed twice.
What the calculator does not include
The calculator gives a base estimate from the value of a single gift. It does not automatically add up several gifts, nor does it account for business-succession relief or other special cases. Verohallinto confirms the final gift tax in its decision.
Frequently asked questions
When do I have to pay tax on a gift?
Gift tax is due when gifts from the same donor within three years total at least €7,500 (the 2025 threshold was €5,000). Gifts below the threshold are not taxed.
Who pays the gift tax?
The recipient pays the gift tax, not the donor. The recipient must file a gift tax return with Verohallinto if the gift is at least the tax-free threshold.
Is the calculator’s result binding?
No. The result is an indicative estimate. Verohallinto confirms the final gift tax in its decision.
Source
Read more about inheritance and gift tax
This calculator provides general information, not legal or tax advice. The final amount of gift tax is confirmed by Verohallinto. Check your own situation with the Tax Administration.
Reviewed July 11, 2026