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Gift tax is a tax that is borne by the recipient of the property (donor) when property is gifted from another person (donor). - Calculation of gift tax when gifting real estate, acquisition tax due to gift, transfer tax of burdensome portion, and acquisition tax due to transfer. *alarm* The results calculated from this calculator are Since we cannot take into account each user's special circumstances, please use it for reference only. For accurate tax calculations, please consult a professional tax accountant.