Gift Tax Calculator
Determine if your gifts trigger federal gift tax. Check the annual exclusion limit, calculate taxable gifts, and see how they affect your lifetime estate tax exemption for 2026, 2025, or 2024. OBBBA made the $15M per-person lifetime exemption permanent starting 2026.
Gift Tax Owed
$0
Covered by lifetime exemption — no tax due, but must file Form 709
| Detail | Amount |
|---|---|
| Total Gifts | $25,000 |
| Annual Exclusion ($19,000/recipient) | −$19,000 |
| Taxable Gifts | $6,000 |
| Lifetime Exemption | $13,990,000 |
| Exemption Remaining | $13,984,000 |
Taxable Gifts
$6,000Exemption Remaining
$13,984,000Tax Rate (if owed)
40%The annual gift tax exclusion is $19,000 per recipient for 2025. Gifts above this amount count against your lifetime estate and gift tax exemption. You must file IRS Form 709 for any year you exceed the annual exclusion.
Edit inputs ↑Frequently asked questions
What is the annual gift tax exclusion?
The annual gift tax exclusion is the amount you can give to any individual each year without filing a gift tax return. For 2025, the exclusion is $19,000 per recipient ($18,000 for 2024). Married couples can "split" gifts, effectively doubling the exclusion to $38,000 per recipient.
What is the lifetime gift tax exemption?
The lifetime gift and estate tax exemption is the total amount you can transfer during your lifetime and at death without paying gift or estate tax. For 2026 it is $15 million per person (OBBBA made the $15M base permanent starting 2026, indexed for inflation thereafter), $13.99 million for 2025, and $13.61 million for 2024. Gifts above the annual exclusion reduce this lifetime amount.
Do I need to file a gift tax return?
You must file IRS Form 709 (Gift Tax Return) if you give more than the annual exclusion to any one person in a year, or if you and your spouse choose to split gifts. Some transfers, like gifts to your spouse (if a U.S. citizen), directly paying someone's tuition or medical bills, or gifts to qualified charities, do not count toward the limit.
Does the recipient pay gift tax?
No. The gift tax is the responsibility of the donor (the person giving the gift), not the recipient. The recipient does not report gifts as income. However, if the gifted property later generates income (like interest or rent), the recipient must report that income.