{
  "title": "2027 Estate and Gift Tax Exclusion",
  "canonical": "https://quantcalc.app/estate-gift-tax-exclusion-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": "IRC §2010(c)(3) (basic exclusion), IRC §2503(b) (annual gift exclusion)",
    "index": "C-CPI-U",
    "rounding": "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.",
    "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
    "sourceLabel": "IRS Rev. Proc. 2025-32",
    "notProjected": null,
    "title": "Estate and gift tax exclusions"
  },
  "rows": [
    {
      "label": "Estate/gift basic exclusion amount, per decedent",
      "scope": "Set at $15,000,000 for 2026 by the One Big Beautiful Bill Act and indexed thereafter.",
      "v26": "$15,000,000",
      "v27": "$15,450,000",
      "status": "PROJECTED",
      "numeric": {
        "v26": 15000000,
        "v27": 15450000
      }
    },
    {
      "label": "Annual gift tax exclusion, per donee",
      "scope": "The $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.",
      "v26": "$19,000",
      "v27": "$19,000",
      "status": "PROJECTED",
      "numeric": {
        "v26": 19000,
        "v27": 19000
      }
    }
  ]
}