How to use the gift tax calculator
- 1 Enter the gift to each person this year.
- 2 Enter the number of people receiving that amount.
- 3 Choose whether you are married and splitting gifts.
- 4 Enter any lifetime exemption already used and read the result.
Worked example
A single person giving $50,000 to one child in 2026. The first $19,000 is covered by the annual exclusion. The remaining $31,000 is a taxable gift reported on Form 709, which reduces the $15 million lifetime exemption to $14,969,000. No gift tax is due. With gift splitting, a married couple could give $38,000 before reporting.
Giving tax-free
- Use the annual exclusion every year for each person.
- Pay tuition or medical bills directly: no limit applies.
- Split gifts with your spouse to double the exclusion.
- File Form 709 when a gift is over the exclusion.
Check the estate side with the Estate Tax Calculator, fund education with the 529 Plan Calculator, and help a buyer with the Down Payment Calculator.
Features
2026 figures
$19,000 annual exclusion and a $15 million lifetime exemption.
Gift splitting
Doubles the exclusion and lifetime amount for married couples.
Form 709 check
Tells you when you need to file a gift tax return.
When to use it
Helping with a down payment
See how much a buyer needs with the Down Payment Calculator.
Saving for a grandchild
A 529 plan allows five years of gifts at once. See growth with the 529 Plan Calculator.
Estate planning
Check the estate side with the Estate Tax Calculator.
A child's account
Compare with a Trump Account using the Trump Account Calculator.
Related Tax tasks
Frequently asked questions
How much can I give tax-free in 2026?
$19,000 per person, to as many people as you like, under the annual exclusion. Married couples can give $38,000 per person by splitting gifts.
Do I pay tax if I give more than $19,000?
Usually not. You file Form 709 and the amount above $19,000 reduces your lifetime exemption of $15 million. Tax is due only after the whole lifetime exemption is used.
Who pays the gift tax?
The person giving the gift, not the person receiving it. Gifts are not income for the recipient.
What is the lifetime gift and estate tax exemption?
$15,000,000 per person in 2026, set by the One Big Beautiful Bill Act and adjusted for inflation from 2027. Gifts above the annual exclusion during your life and your estate at death share this amount.
What is gift splitting?
A married couple can elect to treat a gift by one spouse as made half by each, doubling the annual exclusion. Both spouses must consent on Form 709, even if no tax is due.
When is Form 709 due?
By April 15 of the year after the gift, the same day as your income tax return. An extension of your income tax return also extends Form 709.
Which gifts do not count?
Gifts to your US citizen spouse, gifts to charity, and tuition or medical bills paid directly to the school or provider are not taxable gifts, whatever the amount.
Can I give more to a spouse who is not a US citizen?
Gifts to a non-citizen spouse have a separate annual exclusion of $194,000 for 2026.
Can I front-load gifts to a 529 plan?
Yes. You can give up to five years of annual exclusions at once, $95,000 or $190,000 for a couple, and elect to spread it over five years on Form 709.
What is the gift tax rate?
Rates run from 18% to 40%, but because tax applies only above the lifetime exemption, any tax due is effectively at the 40% top rate.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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