Finrepo » Taxation in Finland » Gift Tax in Finland. Calculator


Gift Tax in Finland. Calculator

Gift tax in Finland

The amount of gift tax is determined by the value of the gift, the familial relationship, and the applicable tax scale. Tax-free gifts can be given to a person for a total of less than €7,500 over a three-year period (the threshold was €5,000 until 31 Dec 2025). Gifts exceeding this amount are subject to gift tax.

The gift recipient is responsible for filing a gift tax return and paying the tax. The following gifts are subject to gift tax: money, securities, fund units, shares in a housing company, real estate, vehicles, animals, and other valuables. In other words, all types of assets and property are taxable. If you receive such gifts, you must report them to the Finnish Tax Administration.

Tax-exempt gifts

  • Gifts made for purposes such as education, upbringing, or maintenance of the recipient may be tax-exempt. For example, you may pay rent, electricity bills, or purchase school books and groceries for another person. To qualify for the exemption, you must pay the expenses directly to the service provider's bank account. Giving cash to the recipient to cover these costs is not permitted and may be subject to gift tax.
  • Ordinary household effects may also be donated tax-free: furniture, rugs, clothes, appliances, kitchen utensils, etc. Exceptions include valuable paintings, sculptures, or other works of art. Additionally, vehicles (such as cars and boats) are not considered household effects and are subject to general gift tax rules.

The gift tax rate varies between 0% and 33%, depending on the value of the gift, the familial relationship between the donor and recipient, and the applicable tax scale

Gift Tax Scale

Gift Tax Scale (as of 1 January 2026)

Table 1: the closest relatives and family: spouse, child, grandchild, parent, grandparent, etc.

Value of gift, € Tax at the lower limit, € Tax rate for the exceeding part, %
7,500–25,000 100 8%
Example Value of gift: lower limit + exceeding part = tax to pay
€7,600: 7,500 (100) + 100 (8%) = 100 + 8 = €108
25,000–55,000 1,500 10%
Example Value of gift: lower limit + exceeding part = tax to pay
€25,100: 25,000 (1,500) + 100 (10%) = 1,500 + 10 = €1,510
55,000–200,000 4,500 12%
Example Value of gift: lower limit + exceeding part = tax to pay
€55,100: 55,000 (4,500) + 100 (12%) = 4,500 + 12 = €4,512
200,000–1,000,000 21,900 15%
Example Value of gift: lower limit + exceeding part = tax to pay
€200,100: 200,000 (21,900) + 100 (15%) = 21,900 + 15 = €21,915
1,000,000 – 141,900 17%
Example Value of gift: lower limit + exceeding part = tax to pay
€1,000,100: 1,000,000 (141,900) + 100 (17%) = 141,900 + 17 = €141,917

Table 2: other than close relatives

Value of gift, € Tax at the lower limit, € Tax rate for the exceeding part, %
7,500–25,000 100 19%
Example Value of gift: lower limit + exceeding part = tax to pay
€7,600: 7,500 (100) + 100 (19%) = 100 + 19 = €119
25,000–55,000 3,425 25%
Example Value of gift: lower limit + exceeding part = tax to pay
€25,100: 25,000 (3,425) + 100 (25%) = 3,425 + 25 = €3,450
55,000–200,000 10,925 29%
Example Value of gift: lower limit + exceeding part = tax to pay
€55,100: 55,000 (10,925) + 100 (29%) = 10,925 + 29 = €10,954
200,000–1,000,000 52,975 31%
Example Value of gift: lower limit + exceeding part = tax to pay
€200,100: 200,000 (52,975) + 100 (31%) = 52,975 + 31 = €53,006
1,000,000– 300,975 33%
Example Value of gift: lower limit + exceeding part = tax to pay
€1,000,100: 1,000,000 (300,975) + 100 (33%) = 300,975 + 33 = €301,008

Important: Do not deduct the tax-exempt amount of €7,499 from the fair market value of the asset; this amount has already been taken into account in the tax tables.

Gift Tax Scale (until 31 December 2025)

Table 1: the closest relatives and family: spouse, child, grandchild, parent, grandparent, etc.

Value of gift, € Tax at the lower limit, € Tax rate for the exceeding part, %
5,000–25,000 100 8%
Example Value of gift: lower limit + exceeding part = tax to pay
€5,100: 5,000 (100) + 100 (8%) = 100 + 8 = €108
25,000–55,000 1,700 10%
Example Value of gift: lower limit + exceeding part = tax to pay
€25,100: 25,000 (1,700) + 100 (10%) = 1,700 + 10 = €1,710
55,000–200,000 4,700 12%
Example Value of gift: lower limit + exceeding part = tax to pay
€55,100: 55,000 (4,700) + 100 (12%) = 4,700 + 12 = €4,712
200,000–1,000,000 22,100 15%
Example Value of gift: lower limit + exceeding part = tax to pay
€200,100: 200,000 (22,100) + 100 (15%) = 22,100 + 15 = €22,115
1,000,000 – 142,100 17%
Example Value of gift: lower limit + exceeding part = tax to pay
€1,000,100: 1,000,000 (142,100) + 100 (17%) = 142,100 + 17 = €142,117

Table 2: other than close relatives

Value of gift, € Tax at the lower limit, € Tax rate for the exceeding part, %
5,000–25,000 100 19%
Example Value of gift: lower limit + exceeding part = tax to pay
€5,100: 5,000 (100) + 100 (19%) = 100 + 19 = €119
25,000–55,000 3,900 25%
Example Value of gift: lower limit + exceeding part = tax to pay
€25,100: 25,000 (3,900) + 100 (25%) = 3,900 + 25 = €3,925
55,000–200,000 11,400 29%
Example Value of gift: lower limit + exceeding part = tax to pay
€55,100: 55,000 (11,400) + 100 (29%) = 11,400 + 29 = €11,429
200,000–1,000,000 53,450 31%
Example Value of gift: lower limit + exceeding part = tax to pay
€200,100: 200,000 (53,450) + 100 (31%) = 53,450 + 31 = €53,481
1,000,000– 301,450 33%
Example Value of gift: lower limit + exceeding part = tax to pay
€1,000,100: 1,000,000 (301,450) + 100 (33%) = 301,450 + 33 = €301,483

Important: Do not deduct the tax-exempt amount of €4,999 from the fair market value of the asset; this amount has already been taken into account in the tax tables.

Helpful resources:

More information can be found on the Tax Administration website vero.fi.

Published 23.01.2021 (updated 06.01.2026) FINREPO

Gift tax calculator (2026)

value of gift

€
  previous page   next page