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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.

Money or value of the assets being gifted.
Reductions your region grants based on kinship. Leave it at 0 if unsure.
Sets the multiplier coefficient on the bill. The more distant the kinship, the more you pay.
Wealth the recipient already holds. From €402,678.11 it raises the multiplier coefficient.
Percentage of the bill your region rebates. It is entered by hand on purpose: not every region uses a fixed percentage. Catalonia and Galicia apply their own tax rates instead of a rebate, and in Extremadura the rebate drops from 99% to 50% above a €300,000 taxable base. Check your region's; in several it is around 99%.
Tax due
€12,415
Taxable base
€100,000
Gross tax
€12,415
Multiplier coefficient
× 1.00
Effective rate
12.42%

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.

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