Gift Tax Calculator 2026

How Gift Tax Calculation Works

In Italy, anyone receiving a gift may need to pay a proportional tax on the value of the assets received. Gift tax follows rules very similar to those for inheritance tax, with rates that vary based on the degree of kinship between the donor and the recipient. Our calculator allows you to quickly estimate the tax due on any type of gift.

Tax Rates and Exemptions by Degree of Kinship

The gift tax rates are identical to those provided for inheritance tax:

• Spouse and direct-line relatives (children, parents, grandchildren): 4% rate with an exemption of €1,000,000 per beneficiary.
• Siblings: 6% rate with an exemption of €100,000 per beneficiary.
• Other relatives up to the 4th degree and in-laws up to the 3rd degree: 6% rate with no exemption.
• All other parties (unrelated persons, unregistered partners, friends): 8% rate with no exemption.

For beneficiaries with severe disabilities recognized under Law 104/1992, the exemption rises to €1,500,000, regardless of the degree of kinship with the donor.

Gift of Real Estate

When the gift involves real estate, in addition to the gift tax, the following also apply:

• Mortgage tax (imposta ipotecaria): 2% of the cadastral value of the property (minimum €200).
• Land registry tax (imposta catastale): 1% of the cadastral value of the property (minimum €200).
• Registration tax: fixed amount of €200.

If the recipient meets the requirements for the primary residence relief (does not own other properties purchased with this relief and commits to transferring residence to the municipality of the property), the mortgage and land registry taxes are reduced to a fixed €200 each.

Gift of Movable Property

For movable property (money, securities, jewelry, artwork, vehicles), only the gift tax with the above rates and exemptions applies. The reference value is the market value at the time of the gift. For gifts of modest value (proportional to the donor's financial means) involving movable property, a notarial deed is not required and generally no tax is owed.

Gifts to Non-Profit Organizations

Gifts to certain organizations enjoy full exemption from the tax:

• The State, Regions, Provinces, and Municipalities.
• Public entities and foundations with public benefit purposes.
• Non-profit organizations (ONLUS) and volunteer organizations.
• Third Sector Entities (ETS) registered in the RUNTS (National Single Registry of the Third Sector).

Additionally, those who make gifts to non-profit organizations can benefit from tax deductions or deductions from income in their tax returns, making the gift advantageous also from the donor's tax perspective.

Cumulation of Gifts

Important: the exemptions apply to the cumulative total of all gifts made over time by the same donor to the same beneficiary (art. 57 of Legislative Decree 346/1990). For estates opened from 1 January 2025, lifetime gifts are no longer added to the inheritance: Legislative Decree 139/2024 repealed art. 8(4). If a parent gifts €600,000 to their child today and another €500,000 in five years, the second gift will exceed the €1,000,000 exemption and the 4% tax will apply to the €100,000 exceeding the threshold.

How to Use the Calculator

Select the degree of kinship between the donor and the recipient, enter the value of the gift, and specify whether it involves movable or immovable property. If the gift includes real estate, enter the cadastral value (the calculator always applies the standard 2% and 1% rates, not the primary residence relief). The calculator will show the gift tax, any mortgage and land registry taxes, and the total amount to be paid.