Gift Tax Calculator
Find out if you owe gift tax in 2026. Enter your gift amount, the number of recipients, and your prior lifetime exemption usage to see your tax liability, whether you need to file Form 709, and how much of your $15 million lifetime exemption remains. Updated for 2026 OBBBA rules.
The total amount you plan to give to each recipient this year.
How many people you're gifting to. The annual exclusion applies per recipient.
$19,000 for 2026. Adjust if gift-splitting with a spouse ($38,000).
Prior gifts above the annual exclusion you've already reported on Form 709.
$15,000,000 for 2026 per individual under OBBBA.
🎁 Gift Tax Results
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Taxable Gift Amount
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Form 709 Required?
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Lifetime Exemption Used
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Remaining Lifetime Exemption
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📊 Gift Tax Breakdown
| Description | Amount |
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Gift tax rates are progressive (18%–40%) and apply only to amounts exceeding the lifetime exemption.
💡 What this means
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📚 Estate Planning Resources
📚 See top-rated estate planning & gift tax books on Amazon →📝 How to use this gift tax calculator
- Enter the gift amount per recipient — the total you plan to give to each person this year. For example, $50,000 to your child.
- Enter the number of recipients — how many people you're gifting to. The annual exclusion applies separately to each recipient.
- Enter the annual exclusion — $19,000 for 2026. Check the gift-splitting box if you're married and want to double it to $38,000 per recipient.
- Enter your prior lifetime exemption usage — the total of prior gifts above the annual exclusion you've already reported on Form 709. If this is your first gift above the exclusion, enter 0.
- Enter the total lifetime exemption — $15,000,000 for 2026 per individual under OBBBA. Married couples get $30,000,000 combined.
- Click Calculate — see your taxable gift amount, whether you need to file Form 709, gift tax owed, and remaining lifetime exemption.
📌 5 tips to minimize gift tax
- ✓ Use the annual exclusion every year. You can give $19,000 to each recipient annually without any filing. With 3 kids, that's $57,000/year tax-free (or $114,000 if married with gift splitting). Over 10 years, a couple can transfer over $1M without touching the lifetime exemption.
- ✓ Pay tuition and medical bills directly. Payments made directly to the educational institution or medical provider are 100% exempt with no limit. This doesn't use your annual exclusion or lifetime exemption. The check must go to the school/hospital, not the recipient.
- ✓ Consider gift-splitting if married. A married couple can elect gift-splitting on Form 709 to double the annual exclusion from $19,000 to $38,000 per recipient. This requires filing Form 709 even if no tax is owed, but it saves lifetime exemption.
- ✓ Front-load 529 plans carefully. You can make 5 years of front-loaded contributions to a 529 plan ($95,000 per donor per recipient) and elect to treat it as made over 5 years. This is a powerful way to move large sums while using only the annual exclusion.
- ✓ Track your lifetime exemption usage. Every gift above the annual exclusion reduces your estate tax exemption dollar for dollar. Keep copies of all Form 709 filings to track cumulative usage. The IRS keeps records too, but having your own is essential for estate planning.
Disclaimer: This calculator provides gift tax estimates for educational purposes only. The 2026 annual exclusion ($19,000) and lifetime exemption ($15,000,000) reflect the One Big Beautiful Bill Act (OBBBA). Gift tax rates and exemptions may change. This tool does not account for state-level gift taxes, the generation-skipping transfer (GST) tax, or special valuation rules. Consult a tax professional or estate planning attorney for personalized advice regarding your specific situation.
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Gift tax is one part of your estate and tax planning toolkit. These six calculators cover the rest — from capital gains to income tax brackets and retirement savings.
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- Retirement Savings Calculator — calculate how much to save each month for retirement, complementing estate planning.