Annual gift tax exclusion calculator, 2026
This works out one number from the Gift Tax Exclusion figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-08-29
How it is worked out
The published amount, multiplied by the quantity you enter, and rounded to the nearest cent.
It uses Annual exclusion per recipient, $19,000, the only one this year publishes.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| People you are giving to | Result |
|---|---|
| 1 | $19,000 |
| 2 | $38,000 |
| 4 | $76,000 |
| 10 | $190,000 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2025-32 (IRS)
- Annual exclusion per recipient
For calendar year 2026, the first $19,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under ยง 2503 made during that year.
Every 2026 Gift Tax Exclusion figure · Gift Tax Exclusion in every year · Every calculator on this site