As others said it's the same amount as normal subs, so 50% for a tier 1. But I think gifting subs has a cool benefit which goes beyond just throwing flat donos in that there's a chance that someone who received the sub will enjoy it enough to renew the sub themselves, and if they do it for a year, that $2.50 turns into $30. My current Kirsche sub started out as a gift sub from some rando. I'm sure most streamers would prefer the flat dono in the short term but if enough people re-up their gift subs it could turn into a better "investment" in a streamer in the long term. I'd love to pick the brain of someone at, say, Kirsche's size and see how exactly those sorts of numbers work out for her.