Gift tax calculator

How much gift tax is due on a gift in Finland?

The Finnish gift tax on a gift, with the giver's earlier gifts from the last three years added in.

The gift

Value of the gift

€

The giver is your

Earlier gifts from the giver, 3 years

€

Date of the gift

The scale on the gift day applies; empty means today

Gift tax

€2,000.00

Class I · €30,000 taxed together

How the gift tax is worked out

Value of the gift: €30,000.00
Taxable, all gifts (whole hundreds): €30,000.00
Tax class: I

Rules in force since January 1, 2026 (Finland).

Sources: Perintö- ja lahjaverolaki 378/1940 (Finlex, ajantasainen); Verohallinto: Lahjaverolaskuri ja lahjaverotaulukot; Verohallinto: Milloin pitää maksaa lahjaveroa?.

Checked October 21, 2026

Gift tax scale, class I

€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%
€1,000,000 or more: €141,900 + 17%

The Finnish gift tax on a gift, with the giver's earlier gifts from the last three years added in.

How to use

Enter the value of the gift.
Choose whether the giver is close family (tax class I) or someone else (class II).
Add the gifts you got from the same giver in the three years before this one. Change the date only for a gift from an earlier year.

How it works

In Finland the receiver of a gift pays gift tax (lahjavero) when the gifts from one giver add up to the tax limit within three years. Close family (tax class I: spouse, children, grandchildren, parents, grandparents) pays less than others (class II). This tool uses the Finnish scales; it does not apply to other countries.

The value is cut down to whole hundreds and taxed by a progressive scale: a fixed amount at the start of the band plus a percentage above it. For gifts from 1 January 2026 there is no tax under 7 500 €.

Gifts from the same giver within three years are added together, and the tax already due on the earlier ones is deducted, so splitting a gift does not avoid the tax. The rules are in the Inheritance and Gift Tax Act (Perintö- ja lahjaverolaki 378/1940) and the scales on the Finnish Tax Administration's pages. Reliefs such as the generation change of a business are not covered.

Worked example

What is the Finnish gift tax on €30,000.00 in class I in 2026, with no earlier gifts?

€30,000.00 − €25,000.00 = €5,000.00.
€1,500.00 + €5,000.00 × 10 ÷ 100 = €2,000.00.

€2,000.00

Frequently asked questions

How much can I give tax-free?

Gifts from one giver to one receiver worth less than 7 500 € in total over three years (from 2026; 5 000 € before) are tax-free.

Who pays the gift tax?

The receiver. They file a gift tax return, and the Tax Administration sends the tax decision.

When does the three-year period end?

On the third anniversary of the earlier gift: a gift made on that day or later is no longer added to it.

Do two parents count as one giver?

No. Each parent is a separate giver, so a gift from both is split into two gifts, each with its own tax-free limit.

Does the calculator handle a retained right of use?

No. It applies the ordinary tax scale to the entered value and earlier gifts; a retained right of use needs a separate valuation.

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