2027 Estate and Gift Tax Exclusion
Projected 2027 basic exclusion amount per decedent and the annual gift exclusion per recipient.
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 | $15,450,000 | Projected |
| Annual gift tax exclusion, per doneeThe $1,000 rounding floor absorbs a 3.06% increase, so the figure is projected to hold at $19,000 — the same reason it did not move from 2025 to 2026. | $19,000 | $19,000 | 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 rounded down to the next lowest multiple of $10,000; annual gift exclusion rounded down to the next lowest multiple of $1,000. (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 rounded down to the next lowest multiple of $10,000; annual gift exclusion rounded down to the next lowest multiple of $1,000. — to the official 2026 figures, using a +3.06% growth factor. It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
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 rounded down to the next lowest multiple of $10,000; annual gift exclusion rounded down to the next lowest multiple of $1,000. 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 →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.