Gift Tax Calculator: Do I Owe Gift Tax?
Most people owe no gift tax. You can give $19,000 in 2026 ($20,000 in 2027) to each person, or $194,000 ($201,000) to a non-citizen spouse, without reporting it, and larger gifts count against a $15,000,000 lifetime exemption ($15,480,000 in 2027). Tax is owed only after the total passes the exemption, and gifts to a citizen spouse are not taxed.
Maintained by Archie Chang · Amounts checked against IRS Rev. Proc. 2025-32 and 2026-35 November 7, 2026 · Methodology & sources
Your gifts
The starting numbers are an example. Replace them with yours.
Your result
Gift tax you owe for 2026
$0
No gift tax: the taxable part of these gifts is covered by your lifetime exemption, so it is reported but not paid.
- Total gifts
- $50,000
- Annual exclusion per recipient
- $19,000
- Reportable amount over the annual exclusions
- $12,000
- Lifetime exemption used by these gifts
- $12,000
- Lifetime exemption remaining
- $14,988,000
A Form 709 is expected: a gift is above the annual exclusion.
Gift tax amounts used by the calculator
| Amount | 2026 | 2027 |
|---|---|---|
| Annual exclusion per recipient | $19,000 | $20,000 |
| Annual exclusion, spouse who is not a U.S. citizen | $194,000 | $201,000 |
| Lifetime exemption (basic exclusion amount) | $15,000,000 | $15,480,000 |
Sources: Rev. Proc. 2025-32 for 2026 and Rev. Proc. 2026-35 (sections 3.46(1), 3.46(2) and 3.44) for 2027. See the gift tax exclusion 2027 page for how the 2027 amounts compare with earlier years.
How the calculator works
- Each gift to someone other than your spouse is reduced by the annual exclusion. The remainder is a taxable gift that you report on Form 709.
- With gift splitting, the exclusion doubles for each recipient and each spouse is treated as giving half. Both spouses must consent, and generally each files a Form 709; in limited cases only the donor spouse files (see the FAQ).
- Gifts to a spouse who is a U.S. citizen are fully deductible. For a spouse who is not, only the higher spousal amount above is excluded.
- Taxable gifts use up your lifetime exemption first. Gift tax is owed only on the amount beyond it, at the 26 U.S.C. 2001(c) rates (18% to 40%), which in practice means 40% for large amounts.
- Earlier gifts are valued at today's rates and exemption, and the gifts you enter are treated as outright gifts of present interests.
The same exemption applies at death, so lifetime taxable gifts reduce what is left for the federal estate tax; see also the estate tax exemption 2027. For who files, see Form 709. Some states tax inheritances; see inheritance tax.
Frequently asked questions
Do I owe gift tax if I give more than the annual exclusion?
Usually not. The part above the annual exclusion ($19,000 per recipient in 2026, $20,000 in 2027) is reported on Form 709 and reduces your lifetime exemption ($15,000,000 in 2026, $15,480,000 in 2027). Gift tax is owed only after your total taxable gifts pass that exemption, and the donor, not the recipient, owes it.
When do I have to file Form 709?
Generally when you give one person more than the annual exclusion, give a non-citizen spouse more than $194,000 (2026), or elect gift splitting with your spouse, even if the gifts are within the doubled limit. Form 709 for 2026 gifts is due April 15, 2027 (26 U.S.C. 6075(b)). Check the Form 709 instructions for your facts.
How does gift splitting work in this calculator?
With splitting (26 U.S.C. 2513), a married couple treats a gift to a third party as made half by each spouse, so the exclusion doubles to $38,000 per recipient in 2026. Both spouses must consent. Generally both then file their own Form 709 (a married couple cannot file jointly); only one spouse files when only one made gifts, each gift to a third party is within $38,000 and all were present interests, or in the narrower second exception in the Instructions for Form 709. It applies to gifts to other people, not to gifts to your spouse. The result shows one spouse's share.
Are gifts to my spouse taxed?
Gifts to a spouse who is a U.S. citizen qualify for an unlimited marital deduction, so nothing is reported for an outright gift. For a spouse who is not a U.S. citizen, only $194,000 (2026) or $201,000 (2027) a year is excluded.
What do "lifetime exemption used" and "remaining" mean?
The lifetime exemption is the basic exclusion amount, $15,000,000 in 2026 and $15,480,000 in 2027. Taxable gifts over the annual exclusion use it up, and the same exemption applies to the estate tax at death, so what you use on gifts reduces what is left for the estate. Enter the amount already used from earlier Forms 709 in the calculator.
What does this calculator leave out?
Gifts of future interests, gifts to trusts, the tuition and medical exclusions in 26 U.S.C. 2503(e), charitable gifts, gift tax already paid, the generation-skipping transfer tax, and state gift taxes. Earlier gifts are valued at the current rates and exemption. It is general information, not tax advice.
Cite this page
Page title: Gift Tax Calculator: Do I Owe Gift Tax?. Updated November 7, 2026. Canonical URL: https://fedratecalc.com/gift-tax-calculator/
Data source: Rev. Proc. 2025-32 (2026 amounts); Rev. Proc. 2026-35 (2027 amounts); IRS, Gift tax; IRS, About Form 709; 26 U.S.C. 2503; 26 U.S.C. 2513; 26 U.S.C. 2523, compiled by FedRateCalc.
Plain-text citation
FedRateCalc. Gift Tax Calculator: Do I Owe Gift Tax? Updated November 7, 2026. https://fedratecalc.com/gift-tax-calculator/HTML link
<a href='https://fedratecalc.com/gift-tax-calculator/'>FedRateCalc</a>Sources
- Rev. Proc. 2025-32 (2026 amounts)
- Rev. Proc. 2026-35 (2027 amounts)
- IRS, Gift tax
- IRS, About Form 709
- 26 U.S.C. 2503
- 26 U.S.C. 2513
- 26 U.S.C. 2523
General information, not tax advice. Checked November 7, 2026.