Buying a house in the Netherlands can require a substantial amount of personal savings, even when you qualify for a mortgage. If your parents or another family member want to help financially, a gift may make purchasing a home easier.
But how much money can your parents give you without paying Dutch gift tax? Does the Netherlands still have a special tax-free gift allowance for buying a house? And what happens if your parents live abroad?
In 2026, parents can generally give their child €6,908 tax-free under the annual exemption. Under specific conditions, they can make a one-time tax-free gift of up to €33,129. This money may also be used to buy a house.
The former special gift exemption for buying a home, commonly known as the jubelton, was abolished on 1 January 2024.
This guide explains the Dutch gift tax rules for 2026, how gifted money can help with your mortgage and what international buyers need to know.
How Much Can You Receive Tax-Free in the Netherlands in 2026?
The amount you can receive without paying gift tax depends on your relationship with the person giving you the money and whether you qualify for a special exemption.
The Dutch Tax Administration, known as the Belastingdienst, has confirmed the following exemptions for 2026.
| Type of gift | Tax-free amount in 2026 |
|---|---|
| Annual gift from parents to their child | €6,908 |
| Annual gift from grandparents, relatives or other people | €2,769 |
| One-time increased exemption from parents to an eligible child | €33,129 |
| Former special gift exemption for buying a house (jubelton) | Abolished |
You can generally spend money received under the annual gift tax exemption on anything you choose, including a house, mortgage payments or renovation.
The one-time increased exemption also allows you to use the money towards a home, provided you meet its conditions.
It is important to understand that the €33,129 exemption does not come on top of the €6,908 annual exemption. You cannot combine both exemptions for gifts from the same parents in the same year.
Can Your Parents Give You €33,129 Tax-Free in 2026?
Yes. Parents may give their child up to €33,129 tax-free once under the increased exemption for freely disposable gifts.
The money does not have to be used for buying a property, but you can use it for that purpose.
To qualify, the following conditions generally apply:
You are between 18 and 40 years old when you receive the gift, or your partner meets this age requirement. Your 40th birthday is included.
The gift comes from your parent or parents.
You or your partner have not previously used an increased gift tax exemption from the same parents.
You claim the increased exemption by filing a Dutch gift tax return.
You meet the other applicable conditions of the exemption.
Previous use of an increased exemption for a home, expensive studies or a freely disposable gift can prevent you from claiming it again.
The €33,129 allowance is a combined exemption for your parents. It is not a separate allowance for each parent.
Example: Receiving €33,129 from Your Parents
Suppose you are 29 years old and want to purchase your first home in the Netherlands.
Your parents offer to give you €33,129 towards the purchase.
If you meet the conditions and have not used the increased exemption before, the entire €33,129 may be received without Dutch gift tax.
You can combine that money with your savings to cover part of the purchase price or additional buying costs.
Although the gift can be completely tax-free, you still need to submit a gift tax return to claim the increased exemption.
Is the Jubelton Still Available in 2026?
No. The special Dutch gift tax exemption for buying a home was abolished on 1 January 2024.
This exemption was known as the jubelton because it previously allowed people to receive more than €100,000 tax-free for purchasing or improving their own home.
The rules changed over time:
Before 2023, the special housing exemption could exceed €100,000.
In 2023, the exemption was reduced to €28,947.
From 1 January 2024, the separate housing exemption was abolished.
There is therefore no special €100,000 tax-free housing gift available in 2026.
However, eligible children can still use the general one-time increased exemption of €33,129. The regular annual gift exemptions remain available as well.
If you received a gift under the old housing exemption before 2024, special transitional rules may still be relevant. Those rules should be assessed separately.
Can You Use a Tax-Free Gift to Buy a House?
Yes. Gifted money can help finance a home in the Netherlands.
You may be able to use the money for:
Part of the purchase price
Costs associated with purchasing a property
The difference between the purchase price and the appraised value
Reducing the mortgage amount you need
Renovating or improving your home
Repaying part of an existing mortgage
Using a gift for your home does not automatically make the gift tax-free. The applicable exemption and the circumstances of the donor determine whether Dutch gift tax is payable.
A gift can also help when you already have enough income for a mortgage but lack the savings needed to complete the purchase.
Does a Gift Increase Your Maximum Mortgage?
A gift normally does not increase the maximum mortgage amount calculated from your income.
Dutch lenders assess how much you can borrow based on factors such as your income, debts, interest rate and financial commitments.
A gift can, however, increase the amount of personal money available for your purchase.
This can help you afford a property that would otherwise require more savings than you currently have.
You may also need a smaller mortgage when you use a gift towards the purchase price.
For a personal estimate, use our mortgage calculator for expats.
Example: Buying a €400,000 House With a Gift From Your Parents
Imagine that you want to buy a home with a purchase price and appraised value of €400,000.
Based on your income and financial situation, you qualify for a mortgage of €375,000.
Your situation looks like this:
| Item | Amount |
|---|---|
| Purchase price | €400,000 |
| Maximum mortgage based on income | €375,000 |
| Difference you must finance yourself | €25,000 |
| Illustrative additional buying costs | €15,000 |
| Total personal funds required | €40,000 |
| Your savings | €10,000 |
| Tax-free gift from parents | €33,129 |
| Total available personal funds | €43,129 |
In this example, the gift allows you to cover the €40,000 required without borrowing additional money from family.
You would have €3,129 remaining after the illustrated costs.
The figures are an example, not a mortgage offer or a fixed estimate of purchasing costs. Your actual expenses and financing possibilities depend on the property, lender and personal circumstances.
You should also consider how much savings you want to retain for unexpected expenses after purchasing the home.
Read our detailed guide to the costs of buying a house in the Netherlands.
Can Grandparents Give Money Tax-Free for a House?
Yes. Grandparents can help you buy a home through a gift.
However, the higher annual exemption for gifts from parents does not apply to grandparents.
In 2026, the general annual exemption for a gift from someone other than your parents is €2,769.
This means that your grandparents can normally gift you up to €2,769 tax-free under the applicable annual exemption.
For gift tax purposes, grandparents who are partners are generally treated as one donor.
The same general exemption applies to gifts from other family members and unrelated people.
If your grandparents give you more than the available exemption, Dutch gift tax may become payable.
How Much Gift Tax Do You Pay Above the Exemption?
If you receive more than the amount covered by your exemption, gift tax may be due on the taxable portion.
The rate depends on your relationship with the donor and the value of the gift.
For 2026, the basic gift tax rates are:
| Relationship to donor | Lower tax rate | Higher tax rate |
|---|---|---|
| Child receiving a gift from a parent | 10% | 20% |
| Grandchild or further descendant | 18% | 36% |
| Other person | 30% | 40% |
The higher rates apply above the relevant 2026 tax bracket threshold of €158,669.
Example: Your Parents Give You €50,000
Suppose your parents give you €50,000 in 2026 and you qualify for the one-time increased exemption of €33,129.
The calculation is:
Total gift: €50,000
Tax-free exemption: €33,129
Taxable amount: €16,871
Gift tax at 10%: €1,687.10
You would therefore pay approximately €1,687.10 in Dutch gift tax under these assumptions.
If you do not qualify for the increased exemption, a different calculation applies.
For complex or larger gifts, it is sensible to have a tax professional check the arrangement before the money is transferred.
Can Your Parents Gift Money if They Live Abroad?
Yes. Your parents can generally transfer money from another country to help you buy a property in the Netherlands.
For expats, however, there are two separate matters to consider:
Whether Dutch gift tax applies to the transfer.
Whether your Dutch mortgage lender and notary accept the gifted funds and supporting documentation.
A foreign gift is not automatically subject to Dutch gift tax just because you live in the Netherlands or intend to purchase a Dutch property.
Parents Who Have Never Lived in the Netherlands
If your parents have never lived in the Netherlands and gift you money while living abroad, you generally do not need to file a Dutch gift tax return for that foreign gift.
However, tax rules in the country where your parents live may apply.
Dutch Parents Living Abroad
If the donor has Dutch nationality and moved abroad less than ten years ago, Dutch gift tax rules can still apply.
Non-Dutch Parents Who Previously Lived in the Netherlands
If a donor without Dutch nationality moved out of the Netherlands less than one year ago, Dutch gift tax rules can still apply.
The precise tax treatment depends on the donor’s circumstances, residence history and nationality.
If international tax rules overlap, specialist advice may be necessary.
You can check the official guidance on receiving a gift from abroad.
What Documents Do You Need for a Gifted Deposit?
When you use gifted money to purchase a property, your mortgage lender or notary may ask for evidence of where the money came from.
This is especially relevant when the gift originates from an overseas bank account.
Depending on the transaction, you may need:
A signed gift declaration or gift agreement
The donor’s name and details
The amount of the gift
Evidence that the money was transferred
Bank statements showing receipt of the funds
Confirmation that the gift does not have to be repaid
Information about the origin of the donor’s funds
Additional documents for international transfers
The lender or notary determines which documents are required.
Arrange these documents as early as possible. Problems verifying gifted funds can delay a mortgage application or property transfer.
Our guide to what to bring to a mortgage interview explains the financial documents that are useful during the application process.
What Is the Difference Between a Gift and a Family Loan?
A gift and a family loan are not the same.
With a genuine gift, the recipient normally has no obligation to repay the money.
With a family loan, the recipient agrees to repay the amount under specific conditions.
A family loan can affect your mortgage application because the lender may include repayment obligations when assessing affordability.
A gift generally provides personal funds without creating an additional loan obligation.
Can Parents Combine a Gift With a Family Loan?
Yes, parents may be able to combine a gift with a separate family loan.
However, the family loan must be properly documented, and the repayment arrangements must be considered when calculating mortgage affordability.
If you want the interest on a family loan to qualify for Dutch mortgage interest deduction, additional tax conditions apply.
The arrangement should be reviewed before signing the mortgage documents.
Do You Need to Declare a Tax-Free Gift?
It depends on which exemption you use.
Gifts Within the Annual Exemption
If the total gift remains within the applicable annual exemption, you generally do not need to file a Dutch gift tax return.
Using the One-Time €33,129 Exemption
If you want to claim the one-time increased exemption, you must submit a gift tax return, even when no gift tax is ultimately payable.
For gifts received in 2026, the return must reach the Belastingdienst before 1 March 2027.
You can submit the return through Mijn Belastingdienst.
Keep the gift agreement and proof of payment with your financial records.
For the latest instructions, visit the Dutch Tax Administration’s website.
Can You Use a Gift to Pay Off Your Mortgage?
Yes. You can use money received as a gift to repay part of your existing mortgage.
The normal gift tax rules still apply.
Before making an additional repayment, check your mortgage conditions.
Some lenders allow a certain percentage of the original mortgage amount to be repaid each year without an early repayment charge.
The amount and conditions depend on your mortgage contract.
You should also consider how repaying your mortgage affects your monthly costs, savings and potential mortgage interest deduction.
Is Receiving a Gift the Best Way to Finance Your Home?
A family gift can be a practical way to reduce the amount of money you need to borrow or save.
However, the best arrangement depends on your overall financial situation.
Before using a gift, consider:
Whether you qualify for a tax-free exemption
Whether Dutch gift tax applies
Whether your parents can comfortably afford the gift
How much mortgage you qualify for
Whether you need the money for buying costs or the purchase price
Whether the lender requires additional documentation
Whether a family loan would be more appropriate
Whether you will still have enough emergency savings
If you are an expat, the country where your parents live can make the situation more complicated.
Expat Mortgage Platform can help you calculate how gifted money affects your mortgage and purchase budget.
Get Independent Mortgage Advice Before Using a Family Gift
Planning to buy a house in the Netherlands with financial help from your parents or relatives?
At Expat Mortgage Platform, we provide independent mortgage advice for international homebuyers.
We can help you:
Calculate your maximum Dutch mortgage
Determine how much personal money you need
Include gifted funds in your purchase budget
Understand the mortgage documentation requirements
Compare suitable Dutch mortgage lenders
Assess the effect of a family loan on your borrowing capacity
Prepare for the mortgage and notary process
If your family lives abroad, we can also help you understand which financial documents your mortgage application may require.
Your first consultation is free and without obligation.
Book your free mortgage consultation
Frequently Asked Questions About Tax-Free Gifts in the Netherlands
How much money can my parents give me tax-free in 2026?
Parents can generally gift their child €6,908 tax-free under the annual exemption in 2026. Eligible children may instead use the one-time increased exemption of €33,129.
Can I receive €33,129 tax-free for buying a house?
Yes. If you meet the conditions for the one-time increased exemption, you can use the €33,129 gift to purchase a house in the Netherlands.
Is the jubelton still available in 2026?
No. The special housing gift exemption, known as the jubelton, was abolished on 1 January 2024.
Do you have to be under 40 to receive a tax-free gift?
No. The annual gift exemption has no general upper age limit. The one-time increased exemption requires you or your partner to meet the age condition of 18 to 40, including the 40th birthday.
Can my parents each give me €6,908 tax-free?
No. For Dutch gift tax purposes, your parents are treated as one donor, even if they are divorced.
Can my grandparents give me €33,129 tax-free?
The general one-time €33,129 exemption for freely disposable gifts from parents does not apply to grandparents. The regular annual exemption for gifts from grandparents is €2,769 in 2026.
Does a gift count as income for a Dutch mortgage?
A genuine gift is not normally treated as recurring income when calculating maximum mortgage affordability. It may, however, count towards the personal funds you have available for buying a property.
Can I receive a gift from my parents abroad?
Yes. Whether Dutch gift tax applies depends on the donor’s nationality and residence history. Your mortgage lender or notary may also request evidence of the source of the funds.
Can I use a gift for the costs of buying a house?
Yes. A family gift can help pay for costs such as the notary, valuation, mortgage advice or transfer tax, provided you have sufficient funds and the applicable gift tax rules are respected.
Do I have to pay tax if my parents give me €50,000?
Possibly. If you qualify for the one-time €33,129 exemption, only the amount above that exemption is generally taxable. If no increased exemption applies, the annual exemption may be available instead.
When must I declare a gift received in 2026?
If you are required to file a Dutch gift tax return for a gift received in 2026, it must reach the Belastingdienst before 1 March 2027.
Can I receive tax-free gifts from several people?
Yes. Different donors may each qualify for an annual exemption. However, special rules require certain gifts to be combined, including gifts from parents and gifts made by partners who are treated as one donor.
Can I use a tax-free gift to repay my mortgage?
Yes. You can use gifted money to repay part of your mortgage. Check the lender’s repayment conditions and the applicable gift tax exemption before transferring the money.
Should I tell my mortgage advisor about a family gift?
Yes. Inform your mortgage advisor if any part of your purchase funds comes from a gift. This helps ensure that the correct financial documents are prepared and the mortgage application reflects your situation.
Buying a Home in the Netherlands With Help From Family?
A gift from your parents may help you take the next step towards homeownership.
Before accepting the money, make sure you understand the applicable tax rules, how much you can borrow and which documents the lender will need.
Expat Mortgage Platform can calculate your mortgage options and explain the buying process in English.
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