Calculate gift tax in the UK and Netherlands. Includes UK inheritance tax gift rules, exemptions, taper relief, and Netherlands schenkbelasting rates and allowances.
This calculator starts with the gift amount, applies country-specific exemptions, then calculates tax on the remaining taxable gift. For the UK, this build models inheritance-tax gift rules in a simplified way, including the 7-year rule, taper relief, and the nil-rate threshold. For the Netherlands, it applies 2026 schenkbelasting exemptions and rate bands based on relationship.
| Stage | What Happens |
|---|---|
| Gift value | The calculator starts with the gross value of the gift |
| Exemptions | Country-specific allowances reduce the chargeable amount first |
| Gift tax | UK timing rules or Netherlands rate bands are then applied |
The UK side models gift treatment under inheritance-tax rules. It applies annual and selected special exemptions first, then checks whether the gift remains within the available nil-rate threshold and whether taper relief applies based on the number of years between gift and death. The Netherlands side applies the 2026 annual exemption, the one-time parent to child exemptions where relevant, and the 2026 schenkbelasting bands based on relationship and taxable gift size.
Exemptions reduce the gift before tax. In the UK, gifts may also be fully outside the charge after 7 years in this simplified model. In the Netherlands, the tax-free amount depends on the relationship and whether a valid one-time parent to child exemption applies. After exemptions, the remaining taxable gift is used for the rate calculation.
This build is simplified on purpose. It does not handle trusts, split-year edge cases, detailed estate interactions, combined spouse planning, all Dutch relationship edge cases, formal deed conditions, cross-border tax treatment, or legal reporting requirements. Use it for estimation, not filing.