Gaveafgift (gift tax)

Gaveafgift is the tax you pay if a gift to your child exceeds the tax-free amount. In 2026 each parent can give their child up to 80,600 kr. tax-free per year, that is 161,200 kr. if both parents give. Amounts above the limit are taxed at 15 %.

The tax-free gift is a common way to help a child with the down payment. Two parents together can give 161,200 kr. tax-free per year.

If you give more than the limit, 15 % gift tax is paid on the excess. For children-in-law the tax-free amount is lower, 28,200 kr. in 2026.

Gifts under the limit do not have to be reported. Tax on amounts above the limit is reported and paid by 1 May the following year.

If you plan to help with a down payment, keep the gift under the limit per parent per year, or spread it over two calendar years if the amount is larger.