Free Donation Tax Simulator 2026
Calculate donation taxes based on relationship, allowances and tax brackets
Understanding donations
Transferring assets during your lifetime allows you to benefit from allowances renewable every 15 years. Good planning can significantly reduce the taxes owed.
Allowances by relationship
Each beneficiary has a specific allowance: €100,000 per child, €31,865 per grandchild, €80,724 between spouses.
15-year renewal
Allowances are renewed every 15 years, enabling gradual tax-free transfers.
Family gift
In addition to the standard allowance, a €31,865 family gift is possible if the donor is under 80 and the recipient is an adult.
Donation tax brackets
Donation taxes are calculated after applying the allowance, according to a progressive scale that depends on the relationship.
| Relationship | Allowance | Top marginal rate |
|---|---|---|
| Child: €100,000: 45% | 100 000 € | 5% to 45% |
| Grandchild: €31,865: 45% | 31 865 € | 5% to 45% |
| Great-grandchild: €5,310: 45% | 5 310 € | 5% to 45% |
| Spouse / Civil partner: €80,724: 45% | 80 724 € | 5% to 45% |
| Sibling: €15,932: 45% | 15 932 € | 35 % / 45 % |
| Nephew / Niece: €7,967: 55% | 7 967 € | 55 % |
| Non-relative: €1,594: 60% | 1 594 € | 60 % |
Optimization strategies
Plan your transfers with regular donations: by giving €100,000 to each child every 15 years, a couple can transfer €400,000 tax-free to 2 children over 15 years. Combine standard and family gift allowances to maximize exemptions.
Frequently asked questions
What's the difference between donation and inheritance?▼
Can you donate to grandchildren?▼
Is a notary required?▼
Is the family gift cumulative with the standard allowance?▼
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