Federal Gift Tax Calculator
The 2026 annual exclusion is $19,000 per donee ($38,000 for a married couple splitting gifts). Gifts above the annual exclusion eat into the $15M unified lifetime exemption shared with estate tax. Gift tax is only due after that exemption is exhausted.
Federal Gift Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| Cumulative lifetime taxable gifts | $3,000,000 |
| Years of annual-exclusion gifts | 10 |
| Annual exclusion per year | $19,000 |
| Result | |
| Annual-exclusion shield | $190,000 |
| Lifetime exclusion used | $15,000,000 |
| Taxable gift (over shields) | $0 |
| Gift tax | $0 |
Source: IRC § 2505; IRS Revenue Procedure 2025-32 (2026 annual and lifetime exclusions).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
Gift and estate tax share one unified lifetime exclusion ($15M in 2026). Annual gifts up to the per-recipient exclusion are tax-free and don't use the lifetime exclusion. Note: MN, NY, and OR add back taxable gifts made within 3 years of death to the estate. This calculator shows the federal gift tax only.
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Annual exclusion: IRC § 2503(b) and IRS Revenue Procedure 2025-32 set the 2026 annual gift exclusion at $19,000 per donee. A married couple can elect gift splitting under IRC § 2513 to double the exclusion per recipient.
- Unified lifetime exemption: IRC § 2505. The lifetime gift tax exemption is unified with the estate tax exemption at $15,000,000 for 2026. Taxable gifts reduce the exemption available at death.
- Gift tax brackets: Taxable gifts above the lifetime exemption are taxed using the same graduated brackets as estate tax (18% to 40%) under IRC § 2001.
How to interpret your federal gift tax result
- “Annual-exclusion shield” is the total amount removed by annual-exclusion gifts — these do not use your lifetime exemption.
- “Applied to lifetime exemption” is the cumulative taxable-gift amount that has consumed part of your $15M unified credit.
- “Gift tax due now” is $0 until cumulative taxable gifts exceed the lifetime exemption.
- A large taxable gift reduces the exemption left for your estate, which is why lifetime gifting and estate planning must be modeled together.
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