Tax & Payroll
Annual Gift Tax Exclusion Calculator (2026)
Find out how much of your gifts fall under the annual exclusion and how much uses lifetime exemption.
Preparing your result…
What this calculator does
Shows gifts covered by the 2026 annual exclusion.
What your result means
Taxable gifts that use lifetime exemption.
Formula
Taxable gift per recipient = max(0, gift − $19,000 × (2 if split)); total = per-recipient × recipients
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- G
- Gift amount
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • $19,000 per recipient.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Future-interest gifts not modelled.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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