Mortgage and a Gift

In short

A gift, for example from your parents, counts as your own money and so increases your budget for a home. You first calculate your maximum mortgage and add the gift to it. Note: the well-known "jubelton", the extra-high tax-free gift for buying a home, was abolished on 1 January 2024. You can still give money tax-free within the ordinary exemptions, however.

The jubelton has been abolished

Up to and including 2022, parents could give their child a large amount tax-free for buying a home (the jubelton, in 2022 still over € 100,000). In 2023 that amount was sharply reduced, and since 2024 the scheme no longer exists. So there is no longer a separate, higher exemption for a gift towards a home. If you want to help a child buy a house, you use the ordinary gift exemptions below.

Tax-free gifts in 2026

These exemptions apply in 2026 for a gift from parents to a child:

• Annual exemption: € 6,908. Parents may give a child this amount tax-free every year, to spend freely. Divorced parents count together as a single donor.
• One-off increased exemption: € 33,129. If your child is between 18 and 40 (the gift must take place before the child turns 40), you may give this higher amount tax-free once. It can be spent freely, so it is also suitable as a contribution towards a home.
• One-off for an expensive study: € 69,009. An even higher one-off exemption, but only for a costly study or training course, not for a home.

You may not combine the one-off increased exemption with the parents' ordinary annual exemption in the same year.

A gift as your own money

A tax-free gift can be used as your own money. Your total budget then consists of your mortgage plus your own funds plus the gift. With more of your own money you finance a smaller share of the home with a mortgage, which reduces the risk of your mortgage going "underwater". Your own money also helps pay the purchase costs, since you cannot finance those with your mortgage.

A gift "on paper"

Sometimes parents want to give but the money is tied up, for example in their own home. A gift "on paper" can then be a solution: you record the gift through a notary and pay your child annual interest on it. Get proper advice on this, because strict conditions apply.

Frequently asked questions

Can I still get tax-free money for a house?

Yes. The separate jubelton no longer exists, but your parents can still give you money tax-free through the annual exemption (€ 6,908) or the one-off increased exemption (€ 33,129) if you are between 18 and 40. That amount can be spent freely, including on a home.

How much can I receive tax-free from my parents in 2026?

€ 6,908 per year, or a one-off € 33,129 if you are between 18 and 40 years old.

Does a gift count towards my mortgage?

A gift does not raise your maximum mortgage, but it does raise your total budget. You add the amount to your own money and your mortgage.