Gift Tax Calculator 2026: Annual Exclusion and Lifetime Exemption
See if your gift is taxed in 2026: the 19,000 annual exclusion, gift splitting, gifts to a spouse, Form 709 and how much of the lifetime exemption you use.
Tax year 2026. The person giving pays any gift tax, not the person receiving. Tuition or medical bills paid directly to the school or provider do not count.
What it does
The US gift tax applies to the giver. Each year you can give up to the annual exclusion to as many people as you like without reporting it. Above that you file Form 709 and the excess uses part of your lifetime exemption, which is shared with the estate tax. Tax at 40% is only due once the lifetime exemption is used up.
How to use it
- Type the gift to each person this year and how many people receive it.
- Choose who receives it and whether your spouse splits the gift with you.
- Type the lifetime exemption you have already used and see the taxable part and any tax.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much can I give without paying gift tax in 2026?
19,000 per person per year (38,000 for a married couple splitting gifts), 194,000 to a spouse who is not a US citizen and any amount to a US-citizen spouse. Above that you only use part of the 15,000,000 lifetime exemption.
Do I pay tax if I give 50,000 to each of my children?
With 3 children and your spouse splitting the gifts, 38,000 per child is excluded and 36,000 counts toward the lifetime exemption. You file Form 709 but pay nothing, and 14,964,000 is left.
When is gift tax actually paid?
Only after the 15,000,000 lifetime exemption is used up, at 40%. With 14,500,000 already used, another 1,000,000 of taxable gifts pays 200,000.
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