Finnish Gift Tax Calculator

What this calculator does

In Finland, a large enough gift is taxed, and the person who receives it is the one who pays. This calculator estimates that gift tax using the scale in force from 1 January 2026. You enter the value of the gift, and it shows the tax due, worked out under both of the tax classes that Finnish gift tax uses.

Gifts worth less than 7,500 euros are exempt, a threshold that rose from 5,000 euros at the start of 2026. At 7,500 or more, the tax is charged on the full value of the gift, not just the part above the threshold.

Why both classes? Because how much gift tax you owe does not depend only on the size of the gift. It also depends on your relationship to the person who gave it. A gift from a parent is taxed more gently than the same gift from a friend. The calculator shows you both so you can read off the one that fits your situation, and the sections below explain which is which.

How to use it

1. Value of the gift. Enter the value of the gift in euros.

Press Calculate to see the taxable value and the gift tax under both tax class 1 and tax class 2. Press Reset to clear the field. Below a threshold, no gift tax is due at all, and the calculator will tell you so rather than return a figure.

The two tax classes

Finnish gift tax sorts the person receiving the gift into one of two classes, based on how closely related they are to the giver. This is the single biggest factor in the bill after the size of the gift itself.

• Tax class 1 is for close family: your spouse or partner, your children and their descendants, and your parents and other direct ascendants. These relationships are taxed at the lower rates.
• Tax class 2 is for everyone else: siblings, more distant relatives, and people you are not related to at all. These are taxed at noticeably higher rates.

The gap between the two is large. As you will see in the worked example, the same gift can cost more than twice as much in tax under class 2 as under class 1. That is why the calculator shows both figures rather than asking you to pick first, so you can find your relationship and read the matching number.

How the tax is worked out

Gift tax here is progressive, which means it climbs in steps rather than sitting at one flat rate. The value of the gift falls into a band, and each band works the same way: there is a fixed base amount for reaching that band, plus a percentage charged on the part of the gift above the band's floor.

So the tax is the base amount for your band, plus the band's rate applied to whatever the gift exceeds the bottom of that band. Higher bands carry a bigger base and a steeper rate. The calculator also rounds the gift value down to the nearest 100 euros before it starts, which is a standard step in how the tax is figured.

A worked example you can check

Say you receive a gift worth 30,000 euros. Here is what the calculator returns under each class.

Under tax class 1, 30,000 falls in the band that begins at 25,000. The base for that band is 1,500, and the rate on the amount above 25,000 is applied to the extra 5,000:

• 1,500 + (30,000 − 25,000) × 10 percent = 1,500 + 500 = 2,000 euros

Under tax class 2, the same 30,000 sits in the same band, but the base and rate are higher:

• 3,425 + (30,000 − 25,000) × 25 percent = 3,425 + 1,250 = 4,675 euros

Same gift, but the tax is 2,000 for close family and 4,675 for everyone else. That is the tax-class effect in a single number: the relationship, not just the amount, is doing a lot of the work.

Both figures match the worked examples the Finnish Tax Administration publishes for a 30,000 euro gift, so you can check them against the source.

Gift tax rules change, so check the current figures

Gift tax scales are set in law, and they get revised. Finland updated its gift tax rules with effect from 1 January 2026, including raising the tax-free threshold, so a gift given on or after that date may be treated differently from one given before. Because of that, treat the figures here as showing how the calculation works and roughly what to expect, and confirm the exact, current rates and threshold for your gift's date with the Finnish Tax Administration.

Two more things genuinely worth knowing, because they catch people out. First, gifts add up over time: if you receive gifts from the same person within a three-year period, they are combined for the tax, not treated as separate small gifts. Second, the tax-free threshold applies per giver, so gifts from different people are counted separately. If your situation involves several gifts, or gifts spread across years, the official guidance is the place to get it exactly right.

Questions people ask

Who pays the gift tax, the giver or the receiver?

The person who receives the gift pays it. That is why the calculation is built around the recipient's relationship to the giver.

How do I know which tax class I am in?

If the gift is from your spouse, a parent, a child, or another direct-line relative, you are in class 1, the lower one. If it is from a sibling, a more distant relative, or someone unrelated, you are in class 2.

Is a small gift taxed at all?

No. Gift tax only applies once a gift reaches the threshold set in law. Below that, no gift tax is due. Remember, though, that gifts from the same giver within three years are added together against that threshold.

Why does the three-year rule matter?

Because it stops a large gift being split into several smaller, tax-free ones. Gifts from the same person within three years are totalled, so the tax is based on the combined value.

References

Finnish gift tax is levied on the recipient, with the rate depending on the value of the gift and the tax class set by the relationship between giver and recipient, and with gifts from the same donor within three years combined. The current rules, thresholds, and rate tables are published by the Finnish Tax Administration.

1. Finnish Tax Administration (Verohallinto), Gift tax. https://www.vero.fi/en/individuals/property/gifts/