How much can you receive as a tax-free gift for a home in 2026?
In 2026, a child can receive a few thousand euros tax-free from their parents each year. If you want a larger amount at once, there is a one-time increased exemption of over thirty thousand euros. This amount is free to spend, so you can also put it towards your first home.
There are two exemptions that are of interest to first-time buyers. The table below shows the amount and conditions for each exemption in 2026. We will elaborate on both exemptions below:
- How much can your parents gift you tax-free per year?
- How much can you receive as a one-time tax-free gift?
How much can your parents gift you tax-free per year?
Your parents can gift you a few thousand euros tax-free every year in 2026. You are free to spend that money however you like, including on your first home. If you stay under this amount, you do not pay any gift tax. You are also not required to file a tax return for it.
The amount applies per child, not per parent. If your parents gift you money together, those amounts add up to the same annual exemption. You can receive this every year, which is useful if you are saving for your home in installments.
How much can you receive as a one-time tax-free gift?
Between the ages of 18 and 40, you can receive a one-time tax-free gift of over thirty thousand euros from your parents. This is the one-time increased exemption, and you are free to spend it as you wish. This means you can also use it for the purchase of your first home.
You can only use this exemption once in your lifetime. You may spread the amount over several years, as long as you remain within the age limit. For expensive studies, there is a higher amount of €69,009, which falls outside the context of home ownership. You can find the exact conditions on the Tax and Customs Administration website.
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Does the "jubelton" for your own home still exist in 2026?
No. The "jubelton" has not existed since January 1, 2024. This was the one-time increased exemption specifically for owner-occupied homes. It allowed you to receive a large tax-free amount to buy a house.
Many first-time buyers still think there is a separate "ton" (100,000 euros) for your house. That scheme has been abolished. In practice, we see that this causes confusion for people who are just starting their search.
You now use the standard annual exemption or the one-time increased exemption of over thirty thousand euros. Both amounts are free to spend, including on your first home. You can therefore still support the purchase of a house with a tax-free gift. The process is simply different than it used to be.
How do you use a gift as your own capital for your first home?
A gift counts as your own capital when purchasing your first home. This allows you to cover part of the closing costs and reduces the amount you need to borrow. This makes buying your first home more achievable, which is one of the benefits of buying your first home.
The effect of a gift on your financing happens in three steps:
- You add the gift to your savings as your own contribution.
- With homeup, the closing costs are often lower, around €12,000 excluding transfer tax.
- Your loan amount decreases, which lowers your monthly payments.
You usually pay these closing costs from your own funds, as a mortgage does not cover them. A gift is therefore exactly what many first-time buyers need. Check in advance how much of your own money you need, so you know how far the gift will take you.
In addition to the gift, the first-time buyer exemption reduce your costs. This means that as a first-time buyer, you won't pay transfer tax, provided you meet the requirements. Outbidding is rarely necessary with homeup, as the price is almost always at the appraised value. You only need extra personal funds if your offer exceeds that appraised value.
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What do you need to arrange if you receive a gift for your home?
Document the gift in writing and keep the proof. Your mortgage advisor and the bank will want to see that the money is a gift and not a loan. The recipient must file a gift tax return for any amount above the annual exemption.
Keep a few points in mind to ensure everything goes smoothly when buying your home:
- Put the gift in writing with a date and the amount.
- Keep the bank statement, so the origin of the funds is clear.
- Inform your mortgage advisor, as the gift is included in your financing plan.
- File a gift tax return on the excess if you receive more than the exemption.
The bank wants to be certain that a gift is not a disguised loan. A loan reduces your borrowing capacity, whereas a gift does not. A clear gift agreement prevents delays in your mortgage application. If you want to have your financing secured in advance, you can request a mortgage certificateat homeup. You can find the tax details regarding the gift tax return on the Tax and Customs Administration website.
How does homeup help you buy your first home?
homeup is the housing platform for first-time buyers, guiding you as a buying agent from your search to receiving the keys. You only pay upon the transfer of keys. A gift and the right guidance make your first home a lot more attainable.
At homeup, you can choose between two services. With a homeup buying agent you can buy on the open market. You also get priority access to our exclusive listings. These exclusive listings have a fixed price, making bidding wars unnecessary.
homeup buyers purchase a home three months faster on average. All buyers on the platform have pre-verified their financial capacity, which keeps the risk of a failed deal low. With a homeup mortgage certificate, your financing is also secured before you even start searching. This is a smart way to put your gift to use immediately.
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