Inheritance & gift tax€ 49 / calculation

Calculate 2026 inheritance and gift tax — per heir, per gift, or the two compared

Compute inheritance tax for up to six heirs, each with their own relationship and share, calculate gift tax including the annual and the one-off increased exemption, or set gifting now against inheriting later. Both brackets, every exemption and the effective rate are itemised in the report.

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erf-schenkbelasting v1.0.0 · vintage client-2026-07 · draft free

Example outcome

Total inheritance tax€ 157,774

Per child — € 500,000 less € 26,230 exemption€ 473,770

Bracket 1 — 10% up to € 158,669€ 15,866.90

Bracket 2 — 20% on the remainder€ 63,020.20

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Who it’s for

01Estate planners and civil-law notaries who want to work through a distribution before drafting a will or deed of gift.

02Tax advisers who must substantiate the tax per heir, including the split across both brackets.

03Families considering a gift who want to see what gifting now costs compared with the same amount inherited later.

What the tool does

✓ Inheritance tax for up to six heirs at once, each with their own relationship, share, exemption and bracket split✓ Four relationship groups with their own rates: partner and child 10% / 20%, grandchild 18% / 36%, others 30% / 40%, with the bracket boundary at € 158,669✓ Gift tax with the annual exemption and the one-off increased exemption for a child aged 18 through 40 — freely spendable or for an expensive study✓ A gift-versus-inheritance comparison on the same amount, with the tax, the net amount received and the difference on both sides✓ A flag when the sum of the shares exceeds the net estate, so a distribution error shows up before you use the report✓ Effective rate over the amount gifted, and per heir the build-up of exemption, taxable amount and both brackets

01 — Form

Case and key figures — a handful of fields.

02 — Draft

Full outcome layout, free.

03 — Pay € 49

Via Mollie, VAT/VIES handled.

04 — Report

Certified PDF + public hash.

Why the relationship matters more than the amount

For inheritance and gift tax, the relationship to the deceased or the donor drives both the exemption and the rate. The same € 500,000 costs a child considerably less than a grandchild, and a nephew or niece falls in the highest group. Because each heir also has their own exemption and their own bracket split, the tax on an estate is never a single percentage over the total — it is the sum of separate calculations.

The gift-versus-inheritance comparison turns on that same mechanism but with different exemptions: the annual gift exemption is small, the one-off increased exemption for a child substantial, and the inheritance exemption different again. The tool sets both sides against each other on one amount and shows the difference. The report states the tool version and the dataset vintage all exemptions, rates and the bracket boundary come from, so the calculation stays reproducible.

Frequently asked questions about this tool

Which year do the amounts apply to?

To 2026. The exemptions, rates and bracket boundary come from the dataset vintage stated in the report; there is one set of figures and no other year can be selected. If you need a calculation for an earlier year, those amounts are not available here.

Can I add the annual and one-off increased exemptions together?

No. The one-off increased exemption applies instead of the annual one: the tool applies the higher of the two, never the sum. The increased exemption applies only to a gift to a child aged 18 through 40 at the time of the gift who has not yet used it. If the age falls outside that window the calculation falls back to the annual exemption and the tool says so.

What does the comparison not account for?

The 180-day rule — a gift shortly before death is still counted towards the estate for inheritance tax — and pension imputation on the partner exemption. Time value and future indexation of exemptions are also left out. The comparison moreover uses only the freely spendable one-off exemption, not the study variant. It is a pure rate comparison on a single amount.

Which family relationships can I select?

Four groups: partner, child, grandchild and others. Parents, siblings, nephews and nieces fall under “others” and therefore get that group’s exemption and rates. For situations where the statute recognises a separate group — parents, or a child with a disability, for instance — the tool provides no distinct treatment; the report states that too.

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