Gift Tax Calculator: Annual Exclusion and Lifetime Exemption
Check whether your gifts need a gift tax return and how much lifetime exemption they use.
Runs in your browser. Your files never leave your device. See how to check
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How to do it
- 1Step 1: Open Gift Tax Calculator: Annual Exclusion and Lifetime Exemption and add your input
Type your numbers or text, add your file, or pick the options you need. Nothing is uploaded: everything stays in your browser.
- 2Step 2: What Gift Tax Calculator: Annual Exclusion and Lifetime Exemption does
Check whether your gifts need a gift tax return and how much lifetime exemption they use.
- 3Step 3: Read the result and compare
The result appears at once. Change one value to see how the answer moves, then keep the figure that fits your case.
- 4Step 4: Copy or save it
Copy the result or download it. For an important decision, confirm it with the official source or an adviser.
About this tool
Enter the gift to each person, the number of recipients, whether your spouse joins in (gift splitting) and the lifetime exemption you have already used. The tool shows the taxable part of the gifts, the exemption left and any gift tax due.
Numbers
The annual exclusion is $19,000 per recipient in 2025 and in 2026 ($38,000 with gift splitting by a married couple). The lifetime estate and gift exemption is $13,990,000 in 2025 and $15,000,000 in 2026, per person.
What counts as taxable
Only the amount above the annual exclusion for each recipient is a taxable gift. It uses up your lifetime exemption and must be reported on Form 709. No tax is due until the lifetime exemption is used up; then the rate is 40%.
Not included
Gifts to a spouse who is a US citizen, payments of tuition or medical bills directly to the provider and gifts to political groups or charities are excluded from gift tax and need not be entered. State gift or estate taxes are not modeled.
Worked example
$30,000 given to each of two children in 2026: $19,000 each is excluded, $11,000 each ($22,000 in all) is a taxable gift reported on Form 709 and reduces the $15,000,000 lifetime exemption to $14,978,000. No tax is due. If only $10,000 of exemption were left, the other $12,000 would cost $4,800 at 40%.
Tips for best results
Check every box before you rely on a result, because one wrong digit changes the whole answer. Use the exact figures from your payslip, bill, certificate or contract, and keep a note of the date you calculated. Rates, thresholds and rules change from time to time, so for tax, fees and legal matters treat the output as an estimate and confirm with the official source named on this page. You can run as many scenarios as you like; nothing is saved or sent, and refreshing the page clears the boxes.
Quick facts
- Category: UK & US
- Works in your browser, no sign-up, no upload.
- Your input stays on your device.
- Available in English.
- Content last reviewed:
Frequently asked questions
Do I pay tax on a gift over $19,000?
Usually not. You file Form 709 and the amount reduces your lifetime exemption. Tax is due only after the exemption is gone.
Can my spouse and I give together?
Yes, with gift splitting you can give $38,000 per recipient, and both of you file Form 709 if the gift is above the exclusion.
Does the exemption belong to each spouse?
Yes. Each person has their own, and unused amounts can pass to a surviving spouse (portability).
What about paying tuition?
Tuition or medical bills paid directly to the school or provider do not count as gifts.