Gift Tax Calculator 2026
See whether a gift uses your lifetime exemption or needs Form 709 — 2026 annual exclusion of $19,000 per recipient ($38,000 with gift splitting), $15 million lifetime exemption, and 40% tax above it.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Enter the gift amounts to each person this year.
- 2Choose whether you're splitting gifts with your spouse.
- 3See taxable gifts, exemption used and any tax.
How it's calculated
Taxable gift per recipient = gift − $19,000 ($38,000 if split). Taxable gifts reduce the $15,000,000 lifetime exemption; tax (40%) is due only above it. Gifts to a US-citizen spouse are unlimited.
Frequently asked questions
Do I pay tax when I give more than $19,000?
Almost never. You file Form 709, and the excess reduces your $15 million lifetime exemption. Tax is due only after lifetime taxable gifts exceed it.
Does the recipient pay tax?
No — the giver is responsible for any gift tax. Recipients don't report gifts as income (foreign gifts over $100,000 need Form 3520).
What's excluded entirely?
Tuition and medical bills paid directly to the school or provider, gifts to a US-citizen spouse, and gifts to charities.