Gift tax calculator
Estimate gift tax based on the amount given, the kinship and your region's rebate.
Gift tax is devolved to the regions, which apply large rebates and reductions of their own. This estimate uses the 2026 supplementary state scale and the multiplier coefficient by kinship and pre-existing wealth (art. 22 Act 29/1987); it does not apply the «error de salto» adjustment. The real figure depends decisively on your region. Adjust the reduction and the rebate. Not tax advice.
Information, not tax or financial advice.
How the gift tax calculator works
When someone gifts you money or assets, you pay gift tax. A progressive tariff applies to the gift, then a coefficient based on kinship: the more distant, the more you pay.
How to read the result. The taxable base is the gift minus reductions. The gross tax comes from the state tariff; the tax due applies the coefficient and your region's rebate.
Worked example (default values). Your parents gift you €100,000 (Group II):
- Gross tax (state tariff): about €12,415.
- But if your region rebates 99 %, you'd pay only about €124.
That's the scale of the difference between regions.
The multiplier coefficient. The gross tax is multiplied by a coefficient that depends on your kinship and on your pre-existing wealth: if you already hold significant wealth, the coefficient rises in steps (from €402,678.11, and again at €2,007,380.43 and €4,020,770.98). That's why the calculator asks for that wealth.
An important note. The tax is devolved to the regions, which apply large rebates and reductions of their own. The real figure depends decisively on your region. We don't apply the «error de salto» adjustment. Highly indicative and not tax advice.