🎁 Gift Tax Calculator 2026
Calculate your federal gift tax liability for the 2026 tax year. Includes the $19,000 annual exclusion per recipient, the $15,000,000 lifetime exemption, and the 18% – 40% gift tax rate schedule. Updated with the latest 2026 IRS data.
What Is a Gift Tax Calculator?
A gift tax calculator helps you estimate your federal gift tax liability for the 2026 tax year. The federal gift tax applies when you transfer money, property, or assets to another person without receiving full value in return.
The calculator uses the latest 2026 IRS data:
- Annual Exclusion: $19,000 per recipient (unchanged from 2025)
- Lifetime Exemption: $15,000,000 per individual (up from $13,990,000 in 2025)
- Married Couple: Up to $38,000 per recipient with gift splitting
- Tax Rates: 18% – 40% on taxable gifts
- Top Rate: 40% on gifts over $750,000
How Does the Gift Tax Calculator Work?
The calculator performs the following steps:
- Calculates total annual exclusion , annual exclusion per recipient × number of recipients.
- Computes the taxable gift , total gift amount minus total annual exclusion.
- Applies the tax rate schedule , uses the 18% – 40% progressive rates on the taxable gift.
- Accounts for previously used exemption , subtracts any lifetime exemption already used.
- Determines the gift tax due , if the taxable gift exceeds the remaining lifetime exemption.
- Shows remaining lifetime exemption , the amount still available for future gifts.
Why Use This Gift Tax Calculator?
- Updated for 2026: Uses the latest annual exclusion ($19,000), lifetime exemption ($15,000,000), and tax rates.
- Multiple Recipients: Calculates the total annual exclusion for multiple recipients.
- Married Couples: Supports gift splitting with a combined $38,000 exclusion per recipient.
- Detailed Breakdown: Shows every step of the calculation with clear explanations.
- Visual Chart: Instantly see the breakdown of your gift amount.
- Free & Private: No registration, no data storage , all calculations are done in your browser.
❓ Gift Tax Calculator 2026 FAQ
What is the annual gift tax exclusion for 2026?
The 2026 annual gift tax exclusion is $19,000 per recipient, per donor . This means you can gift up to $19,000 to any number of people without incurring gift tax or using your lifetime exemption.
What is the lifetime gift tax exemption for 2026?
The 2026 lifetime gift and estate tax exemption (unified credit) is $15,000,000 per individual . Married couples can combine their exemptions to shield up to $30,000,000.
What are the 2026 gift tax rates?
Gift tax rates range from 18% to 40% . The top rate of 40% applies to taxable gifts over $750,000.
Do I need to file Form 709 for a gift?
You must file Form 709 if you give more than $19,000 to any one person in 2026, elect gift splitting with your spouse, or make a gift of a future interest regardless of value.
What gifts are exempt from gift tax?
Gifts that qualify for the educational exclusion (tuition payments made directly to an educational institution) and the medical exclusion (payments made directly to a medical provider) are not subject to gift tax . Gifts to political organizations and certain exempt organizations are also exempt.
Can married couples give more?
Yes. Married couples can elect gift splitting, allowing them to give up to $38,000 ($19,000 × 2) per recipient without using their lifetime exemption .
What is the gift tax exclusion for a non‑citizen spouse?
For 2026, you can gift up to $194,000 to a non‑citizen spouse without incurring gift tax .
How accurate is this calculator?
This calculator provides accurate estimates based on 2026 IRS gift tax rules. However, actual tax liability depends on your specific situation, including previously used exemption amounts, gift splitting elections, and other factors. Consult a tax professional for precise calculations.
Is this calculator free to use?
Yes, this calculator is completely free to use. No registration or personal data storage is required. All calculations are performed in your browser.
What is the difference between the annual exclusion and lifetime exemption?
The annual exclusion ($19,000) is an annual per‑recipient amount that you can gift without any tax consequences or filing requirements. The lifetime exemption ($15,000,000) is a lifetime amount that you can gift beyond the annual exclusion before owing any gift tax. The annual exclusion does not reduce your lifetime exemption.