2027 Estate and Gift Tax Exclusion
Updated · 2026 figures official · 2027 figures projected until the agency publishes
Projected 2027 basic exclusion amount per decedent and the annual gift exclusion per recipient.
Projected for 2027, the Estate/gift basic exclusion amount, per decedent is $15,460,000; Annual gift tax exclusion, per donee is $20,000.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Estate/gift basic exclusion amount, per decedentSet at $15,000,000 for 2026 by the One Big Beautiful Bill Act and indexed thereafter: $15,000,000 x 182.629 / 177.206 (C-CPI-U 2026 over 2025) = $15,459,085, rounded to the nearest $10,000. | $15,000,000 | $15,460,000 | Projected |
| Annual gift tax exclusion, per doneeIndexed from the statutory $10,000 of 1997, not from the rounded $19,000: $10,000 x 182.629 / 90.886 (C-CPI-U 2026 over the normalized 1997 base) = $20,094, rounded down to $20,000. The 2026 figure was $19,487 before rounding, so a 3% rise clears the next $1,000 step. | $19,000 | $20,000 | Projected |
2026 figures as published by IRS Rev. Proc. 2025-32 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
Gifting changes what is left to draw on, which changes the plan it was meant to protect. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §2010(c)(3) (basic exclusion), IRC §2503(b) (annual gift exclusion). Indexed to C-CPI-U. Basic exclusion: $15,000,000 indexed from calendar year 2025 (IRC §2010(c)(3)(B)), the adjusted amount rounded to the NEAREST multiple of $10,000. Annual gift exclusion: $10,000 indexed from calendar year 1997 (IRC §2503(b)(2)), the adjusted amount rounded down to the next lowest multiple of $1,000. Both are computed from the statutory base each year, not from the prior year's rounded figure. (IRS Rev. Proc. 2025-32, retrieved 2026-09-19)
Common questions
Are the 2027 estate and gift tax exclusions figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — C-CPI-U, Basic exclusion: $15,000,000 indexed from calendar year 2025 (IRC §2010(c)(3)(B)), the adjusted amount rounded to the NEAREST multiple of $10,000. Annual gift exclusion: $10,000 indexed from calendar year 1997 (IRC §2503(b)(2)), the adjusted amount rounded down to the next lowest multiple of $1,000. Both are computed from the statutory base each year, not from the prior year's rounded figure. — to the statute's own base-year amount, rounded once, not by growing the rounded 2026 figure; chained-CPI amounts use the September 2025 to August 2026 C-CPI-U window (+3.06% year on year). It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
When will the official 2027 estate and gift tax exclusions be announced?
The IRS publishes the official 2027 estate and gift tax exclusions in its annual inflation-adjustment revenue procedure. The 2026 figures came in Rev. Proc. 2025-32, released on October 9, 2025 (IRS news release IR-2025-103). Until then, the 2027 figures on this page are our projection; the published figures replace them here.
What sets these numbers?
They are set under IRC §2010(c)(3) (basic exclusion), IRC §2503(b) (annual gift exclusion). Indexed to C-CPI-U. Basic exclusion: $15,000,000 indexed from calendar year 2025 (IRC §2010(c)(3)(B)), the adjusted amount rounded to the NEAREST multiple of $10,000. Annual gift exclusion: $10,000 indexed from calendar year 1997 (IRC §2503(b)(2)), the adjusted amount rounded down to the next lowest multiple of $1,000. Both are computed from the statutory base each year, not from the prior year's rounded figure. The 2026 figures are taken from the agency's own publication (IRS Rev. Proc. 2025-32, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
Inherited IRA: spread or lump sum → 2027 tax brackets → 2026 gift tax exclusion: gift calculator → 2026 estate tax exemption: estate tax calculator →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.