Annual Gift Exclusion Calculator
Plan your tax-free gifting strategy using the 2026 annual gift exclusion of $19,000 per person ($38,000 for married couples splitting gifts). See how strategic gifting can reduce your taxable estate over time.
Gift Details
Estate Information
Gift Strategy Efficiency Score
Good gifting plan. You are making meaningful use of the annual exclusion to transfer wealth tax-free.
Annual Tax-Free Gifts
$76,000
Estate Tax Savings
$0
Annual Tax-Free Gifts
$76,000
$152,000 exclusion available
Total Gifted Over Plan
$760,000
over 10 years
Estate Reduction
$1,003,716
vs. no gifting
Estate Tax Savings
$0
at 40% tax rate
Remaining Lifetime Exclusion: $27,980,000
Your 2026 lifetime gift and estate tax exemption is $27,980,000. All planned gifts fall within the annual exclusion, preserving your full lifetime exemption.
Estate Value: Gifting vs. No Gifting
How your estate value compares with and without a gifting strategy
Total Gift Breakdown
Tax-free vs. taxable gifts over the plan period
Total
$760,000
Tax-Free Gifts
100%$760,000/yr
Estate Tax Comparison by Year
Projected estate tax with and without gifting
Year-by-Year Gifting Plan
Detailed breakdown of your annual gifting strategy
| Year | Tax-Free Gifts | Taxable Gifts | Cumulative Gifted | Estate (Gifting) | Estate (No Gifting) | Remaining Exemption |
|---|---|---|---|---|---|---|
| 1 | $76,000 | $0 | $76,000 | $5,170,200 | $5,250,000 | $27,980,000 |
| 6 | $76,000 | $0 | $456,000 | $6,157,686 | $6,700,478 | $27,980,000 |
| 10 | $76,000 | $0 | $760,000 | $7,140,757 | $8,144,473 | $27,980,000 |
Personalized Insights
Actionable recommendations based on your numbers
All gifts within the annual exclusion
Your planned gifts of $19,000 per recipient stay within the $38,000 married couple annual exclusion. No gift tax return is required and your lifetime exemption is fully preserved.
Estate is currently below the exemption threshold
Your projected estate value falls below the lifetime exemption of $27,980,000, so estate taxes are not currently a concern. However, gifting still transfers wealth to beneficiaries during your lifetime and removes future asset growth from your estate.
Married couple gift-splitting advantage
As a married couple, you can give up to $38,000 per recipient per year ($19,000 from each spouse) tax-free. With 4 recipients, that is $152,000 per year completely sheltered from gift taxes.
Estate reduced by $1,003,716 (12.3%)
Your gifting strategy reduces your estate from $8,144,473 to $7,140,757 over 10 years. This includes both the direct gifts and the removal of future growth on those assets from your estate.
Watch for lifetime exemption sunset
The current elevated lifetime exemption ($13.99M per person in 2026) is scheduled to sunset after 2025 under the Tax Cuts and Jobs Act, potentially dropping to roughly half. However, legislative changes may extend or modify this. Consult a tax professional to optimize your strategy based on current law.