GST exemption headroom, 2025
This works out one number from the GST Exemption figures published for 2025. 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 2025-01-01Source: 2025 Instructions for Form 709 (IRS)Verified 2026-08-29
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
It uses Lifetime GST exemption, $13,990,000, 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
| Exemption already allocated | Result |
|---|---|
| 0 | $13,990,000 |
| 1,000,000 | $12,990,000 |
| 5,000,000 | $8,990,000 |
| 10,000,000 | $3,990,000 |
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.
2025 Instructions for Form 709 (IRS)
- Lifetime GST exemption
Every donor is allowed a lifetime GST exemption. The amount of the exemption for 2025 is $13,990,000.
Every 2025 GST Exemption figure · GST Exemption in every year · Every calculator on this site