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Gift tax calculator

In 2026 you can give one person $19,000 without that gift, on its own, counting as a taxable gift. Type what you gave one person. We show what’s over $19,000. We don’t work out the lifetime gift tax. That depends on gifts you’ve already reported.

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Result

2026 annual exclusion

$19,000.00

Amount over the exclusion

$6,000.00

Any tax depends on gifts you’ve already made over your lifetime. We don’t figure that tax.

Here’s one

A $25,000 gift to one person in 2026

A $25,000 gift to one person in 2026. The exclusion is $19,000, so $6,000 sits over it. A $19,000 gift is fully inside.

How it works

The gift minus $19,000, and never below zero. That exclusion is per person, per year. A gift of a future interest doesn’t get it.

Where this comes from

For 2026 you can give one person $19,000 before that gift, on its own, counts toward taxable gifts. The IRS gift-tax FAQ has the exclusion table. We do not figure the lifetime tax.

Good for

Checking whether one gift clears the 2026 exclusion. This doesn’t fill in the gift-tax form.

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