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.

Cumulative lifetime taxable gifts ($)Years of annual-exclusion giftsAnnual exclusion per year ($) — 2026 = $19,000

Annual-exclusion shield$190,000

Lifetime exclusion used$15,000,000

Taxable gift (over shields)$0

Gift tax$0

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

This gift tax calculator estimates federal gift tax on cumulative lifetime gifts. It first removes gifts sheltered by the 2026 annual gift tax exclusion, then applies the unified lifetime exemption, and only then calculates tax on the remainder. Use it to see whether a planned gift triggers out-of-pocket tax or simply uses part of your $15 million exemption.

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.

Related guides

Frequently asked questions

What is the 2026 annual gift tax exclusion?

The 2026 annual gift tax exclusion is $19,000 per donee. A married couple can gift-split and give $38,000 per recipient per year without using their lifetime exemption or filing a gift tax return in most cases.

Do gifts reduce my estate tax exemption?

Yes. The estate and gift taxes share one unified lifetime exemption. Taxable gifts made during life reduce the exemption available to your estate at death.

When do I actually owe gift tax?

You owe gift tax only when your cumulative taxable gifts exceed the lifetime exemption ($15M in 2026). Most families never reach that point.

What is gift splitting?

Gift splitting lets a married couple treat a gift made by one spouse as made half by each, effectively doubling the annual exclusion per recipient. Both spouses must consent on Form 709.

Are there gifts that do not count toward the annual exclusion?

Direct payments of tuition or medical expenses to providers, gifts to a U.S.-citizen spouse, and qualified charitable gifts generally do not count toward the annual or lifetime limits.

Not legal or tax advice. This estimate follows the federal and state statutes referenced on this page but cannot capture every factor (trusts, business valuation, charitable deductions, prior gifts, state add-backs).