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
What you enter stays on your device while you use this tool. Opening a shared link sends the settings in its address to HowToolbox to prepare the page.
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 1 January 2026 (Finland).
Sources: Perintö- ja lahjaverolaki 378/1940 (Finlex, ajantasainen); Verohallinto: Lahjaverolaskuri ja lahjaverotaulukot; Verohallinto: Milloin pitää maksaa lahjaveroa?.
Checked 21 October 2026
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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.
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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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