Games like The Last Gift
Games like The Last Gift include SOMA, Summer of '58, Mouthwashing, No, I'm not a Human, and MiSide. We matched them by the tags players give The Last Gift on Steam (Horror, Simulation, Psychological Horror, Walking Simulator, and Thriller): closest matches first, and among equally close ones the better-known games.

SOMA
Shared: Horror · Psychological Horror · Survival Horror

Summer of '58
Shared: Horror · Psychological Horror · Thriller

Mouthwashing
Shared: Horror · Psychological Horror · Walking Simulator

No, I'm not a Human
Shared: Horror · Psychological Horror · Dark

MiSide
Shared: Psychological Horror · Horror · Story Rich

Outlast
Shared: Horror · Psychological Horror · Survival Horror

Poppy Playtime
Shared: Horror · Psychological Horror · Survival Horror

Visage
Shared: Horror · Psychological Horror · Survival Horror

Five Nights at Freddy's
Shared: Horror · Psychological Horror · Survival Horror

Phasmophobia
Shared: Horror · Psychological Horror · First-Person

Amnesia: A Machine For Pigs
Shared: Horror · Walking Simulator · Psychological Horror

Layers of Fear (2016)
Shared: Horror · Psychological Horror · Walking Simulator

Lethal Company
Shared: Horror · Survival Horror · Psychological Horror

SILENT HILL 2
Shared: Horror · Psychological Horror · Survival Horror

Outlast 2
Shared: Horror · Psychological Horror · Survival Horror

Five Nights at Freddy's: Security Breach
Shared: Horror · Survival Horror · First-Person

Still Wakes the Deep
Shared: Horror · Psychological Horror · Walking Simulator

Garten of Banban
Shared: Horror · Psychological Horror · First-Person

Pacify
Shared: Horror · Psychological Horror · Survival Horror

Inside the Backrooms
Shared: Horror · Psychological Horror · Survival Horror

Dollmare
Shared: Horror · Simulation · Psychological Horror

Escape the Backrooms
Shared: Horror · Psychological Horror · Survival Horror

Slender: The Arrival
Shared: Horror · Survival Horror · Psychological Horror

Amnesia: The Dark Descent
Shared: Horror · Psychological Horror · Survival Horror