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UK 7-year rule
NL schenkbelasting bands
Exemptions applied first
Thresholds reduce taxable gift
2026 tax year
HomeCalculatorsTax and LegalGift Tax Calculator

Gift Tax Calculator 2026
UK and Netherlands

Calculate gift tax in the UK and Netherlands. Includes UK inheritance tax gift rules, exemptions, taper relief, and Netherlands schenkbelasting rates and allowances.

🎁
Your Gift Tax Estimate
Tax Settings
tax
UK and Netherlands only in V1.
year
Default tax year is 2026.
Core Inputs
£
Total value of the gift.
type
Recipient relationship affects exemptions and rates.
rule
Country rules vary by exemption type.
years
Used for the UK 7-year rule. Ignored for Netherlands.
£
UK only. Prior chargeable gifts in the previous 7 years.
age
Mainly relevant for Netherlands one-time parent to child exemptions.
Advanced Inputs Show
£
UK only. Up to one prior tax year can be carried forward.
use
UK only. Only for gifts up to £250 when no other allowance is used on that person.
rule
UK only. Treated as fully exempt in this simplified model.
once
Netherlands only. Blocks one-time parent to child exemptions if already used.
This gift is fully exempt or falls to zero after exemptions in this simplified model.
UK rule: a gift given 7 years or more before death is treated as outside the charge in this simplified model.
The taxable gift is fully covered by the available threshold after exemptions.
The Netherlands one-time parent to child exemption was not applied because the age or prior-use condition is not met.
Gift Tax
estimated final tax
Net Gift After Tax
Gift Tax
estimated tax due
Net Gift After Tax
gift amount minus tax
Effective Tax Rate
final tax ÷ gift amount
Breakdown
With Exemptions
Taxable gift
Gift tax
Net gift after tax
Without Exemptions
Taxable gift
Gift tax
Net gift after tax
Gift and Tax Summary
Gift amount
Gift tax
Net gift after tax
✦ Cal, AI Explanation
💬 Ask Cal about gift tax
Cal
Your gift tax estimate is ready. Ask me about exemptions, the UK 7-year rule, Netherlands allowances, or why the tax is zero.

How this gift tax calculator works

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.

StageWhat Happens
Gift valueThe calculator starts with the gross value of the gift
ExemptionsCountry-specific allowances reduce the chargeable amount first
Gift taxUK timing rules or Netherlands rate bands are then applied

UK and Netherlands logic in this build

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 and thresholds

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.

Limitations of the calculator

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.