How much can you gift tax free in 2026?

$19,000 to each person with no paperwork, $38,000 per person for a couple who split gifts (a Form 709 is then needed), unlimited outright gifts to a U.S.-citizen spouse and to charity, and up to $15,000,000 more over your lifetime before any gift tax is due. Gifts above the annual exclusion use up the lifetime exclusion and need a Form 709, but no tax is paid until the lifetime total passes $15,000,000.

What is the lifetime gift tax exclusion for 2026?

$15,000,000 per person, up from $13,990,000 in 2025. It is one exclusion shared by lifetime gifts and the estate at death, and it is indexed for inflation from 2027 (IRC 2010(c)(3)).

Do I have to file a gift tax return in 2026?

Generally yes if you give any one person more than $19,000 in 2026 (other than your spouse), if you and your spouse split gifts, if you give a spouse who is not a U.S. citizen more than $194,000, or to make the 529 five-year election. Gifts only to charity need no return. The 2026 Form 709 is due April 15, 2027.

When is the deadline to use the 2026 gift tax exclusion?

December 31, 2026. The exclusion applies to the gifts made to each person during a calendar year (IRC 2503(b)), so a gift has to be complete by December 31 to use the 2026 exclusion; what is not used in 2026 does not carry over to 2027.

How much can I put in a 529 plan in 2026 without gift tax?

With the five-year election, up to $95,000 per beneficiary in 2026 (five times $19,000), or $190,000 for a married couple who each elect, treated as given over 2026 to 2030. The election is made on Form 709, and other gifts to the same beneficiary in those years count against the same exclusions.

Gift Tax Exclusion 2026: $19,000 per Person

In 2026 you can give $19,000 to as many people as you like without using any of your lifetime exclusion or filing a gift tax return. The exclusion counts the gifts made during the calendar year, so December 31, 2026 is the last day to use it. Enter the year’s gifts below to see what is taxable, whether you file Form 709, and how much of the $15,000,000 lifetime exclusion is left.

Planning for the estate itself? The estate tax exemption 2026 calculator works out the federal estate tax.

What is the gift tax exclusion for 2026?

The annual gift tax exclusion for 2026 is $19,000 per recipient, the same as in 2025, and the lifetime (basic) exclusion is $15,000,000, up from $13,990,000 (IRS Rev. Proc. 2025-32). A married couple who split their gifts can give $38,000 to each person (IRC §2513). Example: a widowed grandparent who gives a grandchild $50,000 in 2026 excludes $19,000 and makes a taxable gift of $31,000. No gift tax is due: the $31,000 is taken off the lifetime exclusion, leaving $14,969,000, and a Form 709 is due by April 15, 2027.

The 2026 gift tax figures.
Key number	2026
Annual exclusion, per recipient (Rev. Proc. 2025-32)	$19,000
Per recipient for a married couple splitting gifts (§2513)	$38,000
Annual exclusion for a spouse who is not a U.S. citizen (Rev. Proc. 2025-32)	$194,000
Gifts to a U.S.-citizen spouse (§2523(a))	Unlimited
529 plan, five-year election, per beneficiary (Form 709 instructions)	$95,000
Lifetime (basic) exclusion, per person (§2010(c)(3))	$15,000,000
Top gift tax rate, past the lifetime exclusion (§2001(c))	40%
Form 709 for 2026 gifts due (Form 709 instructions)	April 15, 2027

An estimate of the federal gift tax rules for 2026, not tax or legal advice. It does not cover gifts in trust or other gifts of a future interest (which always need a Form 709), the generation-skipping transfer tax, or any state’s own gift or inheritance tax. Check large gifts with a tax or estate professional.

Gift tax calculator: your 2026 gifts

Are you married? Your taxable gifts in earlier years ($)The total reported on earlier Forms 709

Gifts in 2026, one line per recipient

Recipient 1 Total given to them in 2026 ($)

Recipient 2 Total given to them in 2026 ($)

Recipient 3 Total given to them in 2026 ($)

Recipient 4 Total given to them in 2026 ($)

Spread 529 contributions over five years (the five-year election on Form 709)

Outright gifts of a present interest only (cash, securities, property). Gifts to a spouse assume an outright gift.

Example — enter your gifts

Gifting changes what is left to draw on, which changes the plan it was meant to protect — see what a gift does to your whole retirement in the planner →

Why December 31 matters for the 2026 exclusion

The exclusion applies to the gifts a donor makes to each person during the calendar year (IRC §2503(b)). A 2026 exclusion you do not use is gone: it does not carry over to 2027. A gift therefore has to be complete by December 31, 2026 to count in 2026, which is why year-end is when families give.

Giving to charity from an IRA at 70½ or older is a different rule with its own limit: see the QCD calculator. Cash gifts to charity and the 2026 deduction rules are in the charitable deduction calculator.

Gift splitting, spouses and 529 plans

Gift splitting. A married couple can elect to treat every gift either of them makes to someone else during the year as made half by each, so each spouse’s $19,000 exclusion applies: $38,000 per recipient. Both spouses must consent, be married when the gift is made, and neither may be a nonresident who is not a U.S. citizen; in general both then file a Form 709, even when nothing is taxable (Instructions for Form 709).

Your spouse. Outright gifts to a spouse who is a U.S. citizen are deducted in full (IRC §2523(a)). For a spouse who is not a U.S. citizen there is no marital deduction; instead the annual exclusion is $194,000 in 2026.

529 plans. A contribution of more than $19,000 for one beneficiary can be treated as made evenly over five years, up to $95,000 per beneficiary in 2026; anything above $95,000 counts in 2026 in full. The election is made on Form 709 (IRC §529(c)(2)(B); Instructions for Form 709). Other gifts to the same beneficiary in the following four years then count against those years’ exclusions too.

Common questions

What is the gift tax exclusion for 2026?: $19,000 per recipient, unchanged from 2025 (IRS Rev. Proc. 2025-32). A married couple who elect gift splitting can give $38,000 to each recipient. Gifts to a spouse who is not a U.S. citizen have their own exclusion of $194,000.
How much can you gift tax free in 2026?: $19,000 to each person with no paperwork, $38,000 per person for a couple who split gifts (a Form 709 is then needed), unlimited outright gifts to a U.S.-citizen spouse and to charity, and up to $15,000,000 more over your lifetime before any gift tax is due. Gifts above the annual exclusion use up the lifetime exclusion and need a Form 709, but no tax is paid until the lifetime total passes $15,000,000.
What is the lifetime gift tax exclusion for 2026?: $15,000,000 per person, up from $13,990,000 in 2025. It is one exclusion shared by lifetime gifts and the estate at death, and it is indexed for inflation from 2027 (IRC §2010(c)(3)).
Do I have to file a gift tax return in 2026?: Generally yes if you give any one person more than $19,000 in 2026 (other than your spouse), if you and your spouse split gifts, if you give a spouse who is not a U.S. citizen more than $194,000, or to make the 529 five-year election. Gifts only to charity need no return. The 2026 Form 709 is due April 15, 2027 (Instructions for Form 709).
When is the deadline to use the 2026 gift tax exclusion?: December 31, 2026. The exclusion applies to the gifts made to each person during a calendar year (IRC §2503(b)), so a gift has to be complete by December 31 to use the 2026 exclusion; what is not used in 2026 does not carry over to 2027.
How much can I put in a 529 plan in 2026 without gift tax?: With the five-year election, up to $95,000 per beneficiary in 2026 (five times $19,000), or $190,000 for a married couple who each elect, treated as given over 2026 to 2030. The election is made on Form 709, and other gifts to the same beneficiary in those years count against the same exclusions.