Gift Tax Calculator
Track annual and lifetime gift tax exclusions and estimate gift tax owed.
Legal Disclaimer
This calculator provides general estimates only and does not constitute legal advice. Laws, regulations, and court procedures vary significantly by jurisdiction. Consult a licensed attorney in your area for advice specific to your situation.
Inputs
Results
Gift Tax Owed
$0.00
Figures current as of 2026. Source: IRS Rev. Proc. 2025-32
How to Use This Calculator
- Enter Total Gift Amount and Number of Recipients.
- Set Annual Exclusion per recipient ($19,000 in 2026) — gifts within this limit are tax-free.
- Enter Lifetime Exemption Used and total Lifetime Exemption ($15,000,000 in 2026).
- Review Gift Tax Owed — annual exclusion gifts reduce the taxable amount.
- Check Covered by Lifetime Exemption — most people never pay gift tax because of the large lifetime exemption.
- Medical and tuition payments made directly to providers are excluded from gift tax entirely.
What each input means
- Total Gift Amount
- Total amount you are gifting this year.
- Number of Recipients
- Number of people receiving gifts.
- Annual Exclusion
- Per-recipient annual exclusion (2026: $19,000). Adjusted annually for inflation.
- Lifetime Exemption Used
- Amount of lifetime exemption already used.
- Lifetime Exemption
- Total lifetime gift/estate tax exemption (2026: $15,000,000), set by OBBBA. Adjusted annually for inflation.
How this is calculated
Worked example, using the default values
- Identify Input Parameters4 parametersTotal Gift Amount = 100000, Number of Recipients = 1, Annual Exclusion = 19000, Lifetime Exemption Used = 0 = 5 input(s) provided
- Calculate Gift Tax OwedGift Tax Owed0 = $0
- Calculate Taxable Gift AmountTaxable Gift Amount81000 = $81,000
- Calculate Covered by Lifetime ExemptionCovered by Lifetime Exemption81000 = $81,000
Figures and sources
- 2026 annual gift tax exclusion (2026) — IRS Rev. Proc. 2025-32
Engine last updated .
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